양도소득세경정거부처분취소
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 May 17, 1983, the Plaintiff acquired the instant previous house B (hereinafter “the instant previous house”) on the ground of Seongdong-gu Seoul (hereinafter “instant previous house”), but obtained approval for use on June 7, 2003, Seongdong-gu Seoul apartment 301 Dong 802 (hereinafter “instant newly-built house”).
B. The Plaintiff transferred the newly-built house of this case on January 19, 2007, and on March 31, 2007, on the ground that it was transferred within five years from the date of acquiring the previous house of this case, on the ground that it was transferred within five years from the date of acquiring the previous house of this case (amended by Act No. 6762 of Dec. 11, 2002; hereinafter “former Restriction of Special Taxation Act”) under Article 99-3(1) of the former Restriction of Special Taxation Act, the Plaintiff reported the transfer income tax for 2007,
C. However, on April 10, 2013, the Defendant issued a revised notice of KRW 20,392,910 to the Plaintiff on April 10, 2013, deeming that the transfer income accrued from the acquisition date of the previous house of this case until the date prior to the acquisition date of the newly-built house of
(hereinafter “instant imposition disposition of capital gains tax”). D.
The plaintiff appealed against this and filed a request for a trial on June 27, 2013.
E. In the case of a transfer of a newly-built house under the former Restriction of Special Taxation Act within five years from the acquisition date of the newly-built house under the former Restriction of Special Taxation Act, the full amount of transfer income tax following the transfer of the newly-built house is to be reduced or exempted as the transfer income from the acquisition date of the existing house to the acquisition date of the newly-built house is not necessary to distinguish transfer income from the transfer date of the newly-built house from the acquisition date of the newly-built house from the transfer date of the newly-built house (hereinafter “the instant Supreme Court decision”), on the ground that the Defendant erred by interpreting and applying the former part of Article 99-3(1) of the former Restriction of Special Taxation Act at the time of the instant disposition imposing transfer income tax, on January 15, 2015.