양도소득세부과처분취소
1. The part of the judgment of the court of first instance against the plaintiff, which orders revocation below, shall be revoked.
Defendant.
1. Details of the disposition;
A. The plaintiff on February 2, 2004, to FF Co., Ltd., the same year as the plaintiff on February 2, 2004
1. The registration of transfer of ownership of shares has been completed on the ground of sale and purchase on the 29th day;
(2) The sales price of the instant shares was KRW 1.27 billion.
(B) Around December 2015, each registration for the transfer of ownership was completed. (b) The Plaintiff reported and paid KRW 22,410,90,00 for the transfer income tax for the year 2015, which was calculated by applying the acquisition value of the instant shares to KRW 1,126,293,000, as the acquisition value of the instant shares on February 29, 2016. (c) The Defendant: (a) on May 17, 2017, on the ground that “the acquisition value is not verifiable at the time of the acquisition of the instant shares, and should be calculated as KRW 357,30,00 for the converted value, as it is impossible to verify the actual transaction value at the time of the acquisition of the instant shares; (b) the Plaintiff is the amount corresponding to KRW 321,667,800 for the transfer income tax for the year 2015.
) A correction and notification was made (hereinafter “instant disposition”).
(d) The Plaintiff appealed and filed a request for trial on December 20, 2017 upon filing an objection on August 9, 2017, but received a decision of dismissal on May 5, 2018. [In the absence of any dispute over the grounds for recognition, the Plaintiff’s written evidence Nos. 1, 2, and 2-1 through 4, 3, 1, and 2-1, 1, and 2-2, and the purport of the entire pleadings.
2. Determination:
A. The actual transaction price incurred in acquiring the Plaintiff’s assertion of the instant shares is KRW 549,350,000.
[Plaintiff asserted that the actual transaction price is KRW 1,10,00,000 in the first instance trial, and KRW 600,000 in the first instance trial, or KRW 538,935,00 in the second instance, or KRW 538,935,00 in the second instance. However, in the first instance, “the sales contract of this case was found” and submitted as evidence (Evidence 11-2, hereinafter “each sales contract of this case”).
(2) The Defendant calculated the transfer income tax amount on the premise of acquisition value based on the conversion price under the former Income Tax Act, considering that the actual transaction price is unclear.