양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On February 25, 2002, the Plaintiff acquired No. 303 (hereinafter “instant real estate”) from Gangnam-gu, Seoul, and transferred the instant real estate to C on June 14, 2002 (hereinafter “instant sales contract”). On the same day, the Plaintiff scheduled the transfer income tax to the Defendant with the acquisition price of the instant real estate as KRW 230 million and the transfer price as KRW 32 million.
B. After conducting a field investigation on the instant real estate, the Defendant: (a) deemed the acquisition value of the instant real estate as KRW 230 million and the transfer value as KRW 600 million; and (b) notified the Plaintiff on May 10, 2013 of the transfer income tax reverted to the year 2002 as KRW 312,378,640 (including additional taxes).
C. Accordingly, on August 7, 2013, the Plaintiff filed an objection against the rectification notice of the capital gains tax, and the Defendant, on September 25, 2013, determined that the tax base and tax amount should be corrected according to the results of re-audit of the acquisition value and transfer value of the instant real estate.
On October 28, 2013 based on the results of the reexamination conducted thereafter, the Defendant considered the acquisition value of the instant real estate as KRW 300 million and the transfer value as KRW 600 million and corrected the transfer income tax amount for the year 2002, which was initially corrected against the Plaintiff on October 28, 2013 as KRW 240,367,440 (including additional tax).
(hereinafter referred to as “instant disposition”) a disposition imposing capital gains tax remaining after a reduction or correction is made.
The Plaintiff dissatisfied with the instant disposition and filed a tax appeal with the Tax Tribunal on December 18, 2013, but the said tax appeal was dismissed on May 13, 2014.
[Ground of recognition] Facts without dispute, Gap evidence 1, 3, Eul evidence 21-1 and 9, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Although the Plaintiff alleged the transfer value of the instant real estate in the Plaintiff’s assertion 1, the transfer value of the said real estate was KRW 32 million at the time of preliminary return with respect to the transfer of the instant real estate, the said transfer value is actual.