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 April 11, 2011, the Plaintiff acquired the right to sell B [the Gu C large 262.9 square meters] from the Korea Land and Housing Corporation (hereinafter “instant right to sell”) and transferred the right to sell to Nonparty D on December 29, 201, and paid the transfer income tax on February 29, 2012 with the premium of KRW 30 million.
B. After investigating the transfer income tax against the Plaintiff from May 15, 2015 to June 20, 2015, the director of the Central Regional Tax Office confirmed that the premium of the instant sales right was KRW 170 million, not KRW 30 million reported by the Plaintiff, and notified the Defendant thereof. Accordingly, on October 12, 2015, the Defendant notified the Plaintiff of the correction of KRW 55,934,00,00 for the transfer income tax reverted to the year 2011.
C. On January 4, 2016, the Plaintiff appealed and filed an administrative appeal with the Tax Tribunal. The Tax Tribunal rendered an adjudication of partially citing the purport that the Plaintiff’s brokerage commission 20 million won should be additionally deducted as necessary expenses, and accordingly, notified the Defendant to reduce the amount of KRW 12,294,122, out of the transfer income tax previously notified by the Plaintiff as above.
(hereinafter) The Defendant’s aforementioned disposition of correction of capital gains tax as of October 12, 2015, part of capital gains tax of KRW 43,640,566, which was the remainder that was not revoked by the above reduction, as of the disposition of correction of capital gains tax as of October 12, 2015 (hereinafter “instant disposition”). [No dispute exists on the ground of recognition], Gap 1 through 4, and Eul 2 through 4 (including additional numbers), the purport
2. Whether the instant disposition is lawful
A. The Plaintiff’s instant disposition is based on the Plaintiff’s claim that: (a) E, the husband of D and its buying agent, indicated on June 15, 2015 that the transaction value of the instant sales right is KRW 212,00,000 (frist KRW 170,000) (frist KRW 170,000); (b) the Plaintiff stated that the transaction value is KRW 170,00,000 (frist KRW 128,00,000) upon the Plaintiff’s investigation on capital gains tax on June 18, 2015; and (c) said E also stated that the transaction value is KRW 170,000 (frist KRW 128,00,000) as of June 19, 2015.