2. The costs of lawsuit shall be borne by the Plaintiff.

A. On June 25, 2008, the Plaintiff transferred 00 ○○○○○ Dong 000 Ma 1,402 m2 and 000 m2 and 750 m2 and each ground building (the Plaintiff’s shares are 1/4), and 00 m259 m259 m259 m2 (the Plaintiff’s shares are 30/259 m259; hereinafter referred to as “the instant real estate”).

B. On August 31, 2008, the Plaintiff calculated the acquisition price on July 23, 1987 with the time of acquiring the instant real estate to the Defendant and reported and paid the transfer income tax.

C. After that, on September 1, 2009, the plaintiff filed a request for correction of capital gains tax reduction by re-calculated the acquisition time of the real estate of this case to the defendant on April 16, 1993, which was the date of receipt of the registration. However, on November 10, 2009, the defendant rejected the above request for correction (hereinafter referred to as "disposition of this case") on the ground that "the plaintiff acquired the real estate of this case under the long-term installment plan, and the time of acquisition shall be deemed as July 23, 1987, and the acquisition shall not be deemed as April 16, 1994, which was the date of receipt of the registration."

[Reasons for Recognition] Unsatisfy, Gap evidence 1, Eul evidence 13 to 16, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion

Since the Plaintiff acquired the instant real estate by paying the down payment and the intermediate payment in installments, it cannot be deemed that it acquired the instant real estate under the long-term installment condition, and thus, it cannot be deemed that the Plaintiff acquired the instant real estate under the long-term installment condition, under Article 162(1)1 of the former Enforcement Decree of the Income Tax Act (wholly amended by Presidential Decree No. 14467, Dec. 31, 1994; hereinafter the same) by deeming the time of acquisition of the instant real estate as the date of receipt of registration as the date of April 16, 193, and thus, the instant disposition

B. Relevant statutes

It is as shown in the attached Form.

(c) Fact of recognition;

(1) On January 30, 1987, △△ Bank concluded a sales contract with four persons including the Plaintiff (hereinafter “Plaintiff, etc.”) to sell the instant real estate at auction on July 23, 1987, after acquiring the instant real estate at auction.

(2) On November 5, 1988, the Plaintiff registered the instant real estate as a real estate rental business with its trade name in the △ Industries as a real estate lease business, and the KimD, which is a lessee of some of the instant real estate, intended to operate the instant real estate opening business with its trade name on April 10, 1989, as the △ photographer and the Plaintiff as the owner of the instant real estate.

(3) On April 16, 1993, the Plaintiff et al. completed the registration of ownership transfer of the instant real estate under its name and owned it, and transferred the instant real estate on June 15, 2008.

[Reasons for Recognition] The above evidence, each entry of evidence Nos. 1 through 12, 17, and 18, and the purport of the whole pleadings

D. Determination

(1) In calculating gains on transfer of assets, Article 27 of the former Income Tax Act (amended by Act No. 4803, Dec. 22, 1994; hereinafter the same) provides that "the time of acquisition and time of transfer shall be determined by Presidential Decree." Article 53 (1) 3 of the former Enforcement Decree of the Income Tax Act provides that "the time of transfer shall be determined by Presidential Decree." Article 53 (1) 3 of the former Enforcement Decree of the Income Tax Act provides that "the date of first installment payment in the case of a long-term installment term," and Article 108 of the former Enforcement Decree of the Income Tax Act provides that "the long-term installment term is "the date of first installment payment in the case of a real estate that is imported in three or more installments from the day following the date of first installment payment in the case of a real estate."

(2) According to the above evidence, the Plaintiff entered into a sales contract to purchase the instant real estate from the △△ Bank on July 23, 1987. The Plaintiff was transferred the instant real estate after its business registration was made on November 15, 1988, and the Plaintiff completed the registration of transfer of ownership on the instant real estate on April 16, 1993 at least five (5) years from the date of the sales contract. In addition, the Plaintiff’s transfer of ownership was completed on April 16, 1993. Accordingly, the Plaintiff’s transfer of ownership was reported with the classification of ownership at the time of the Plaintiff’s report of its business registration as the owner of the instant real estate as the lessor, and the lessee at around 1989 entered the Plaintiff into the sales contract as the owner of the instant real estate, and the Plaintiff paid the down payment at the time of the sales contract. Accordingly, it is reasonable to deem that the Plaintiff acquired the instant real estate as the long-term acquisition time of the real estate at around 1987.

(3) Therefore, the Plaintiff acquired the instant real estate under a long-term installment condition, and the time of acquisition is deemed to be around July 23, 1987. Thus, the instant disposition that reported as such is lawful.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so decided as per Disposition.