양도소득세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1...
1. Details of the disposition;
A. On September 29, 2009, the registration of transfer of ownership (sale on July 19, 2001) in the name C was made on September 29, 2009 with respect to the land owned by the Korea Land Corporation (hereinafter “instant land”). As to the 6,088,308,308,310 shares out of the instant land (hereinafter “instant shares”), on September 29, 2009, the registration of transfer of ownership in the Plaintiff’s name (distribution of property due to the cancellation of the contract for the same business as the cause of the registration) was made on September 29, 2009.
In addition, the shares in this case were sold to the Grand business on July 11, 2014, and the registration of ownership transfer (the transaction price of KRW 3,170,246,000) was made in the name of Grand business on July 11, 2014.
B. On September 29, 2014, the Plaintiff filed a return on the transfer value of the instant shares of KRW 3,170,246,00, the actual transaction value of which is 3,170,246,00, and the acquisition value is 2,731,023,00 (standard market price at the time of acquisition) under Article 97(1)1 (b) of the former Income Tax Act (Amended by Act No. 14389, Dec. 20, 2016; hereinafter the same shall apply) and Articles 163(12) and 176-2(2)2 of the former Enforcement Decree of the Income Tax Act (Amended by Presidential Decree No. 26067, Feb. 3, 2015; hereinafter the same shall apply) with the conversion value of KRW 3,176,934,282 x 3,170,00 (transfer value) x 2,731,2746
C. However, on April 6, 2016, the Defendant notified the Plaintiff of the acquisition value of the instant shares of KRW 1,203,123,460, the transfer income tax reverted to year 2014 as KRW 768,882,250.
On the other hand, the Plaintiff filed an appeal with the Tax Tribunal. On December 23, 2016, the Tax Tribunal decided to the effect that “the total amount of acquisition tax and registration tax 125,627,180 won is deducted as necessary expenses and the tax base and tax amount are corrected.”
Accordingly, on January 2, 2017, the defendant deducted the acquisition tax and the registration tax from the necessary expenses and deducted the transfer income tax for the year 2014 from the transfer income tax (including the additional tax).