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 June 27, 1974, the Plaintiff acquired 893 square meters of land B miscellaneous land (hereinafter “instant land”). On December 27, 1980, the Plaintiff extended the construction of a brick mentor and a house (hereinafter “instant house”) on the instant land on the ground, and on November 28, 1991, the use of the instant land as a neighborhood slive slive slive slive slive slive slive slive slive slive slive slive slive slives [84.24 square meters, October 22, 198, hereinafter “instant commercial slive slive slive slives”) was changed.
B. On February 15, 2016, the Plaintiff entered into a sales contract with C and D to sell the instant housing and commercial building and the instant land in KRW 3.5 billion (hereinafter “instant transfer”). After removing the instant commercial building, the Plaintiff completed the registration of ownership transfer on June 7, 2016 regarding the instant housing and the instant land.
C. On June 20, 2016, the Plaintiff: (a) was the land attached to the instant house; and (b) the area of the instant shopping district is narrower than the area of the instant house; (c) thus, the instant transfer constitutes a transfer of expensive houses and land attached to the instant house, which are one house for one household; and (d) paid KRW 170,879,780 for the transfer income tax reverted to the year 2016, on the ground that the instant transfer constitutes a transfer of expensive houses and land attached to the instant house
After investigating the Plaintiff’s transfer income tax on the transfer of this case, the Defendant: (a) deemed the instant housing and the instant commercial building as an independent building; and (b) calculated the transfer income tax by excluding the parts attached to the instant commercial building from a high-priced house and the land attached to a house, which are one house for one household reported by the Plaintiff; and (c) notified the Plaintiff on December 15, 2017 that the transfer income tax reverted to the year 2016 (including additional tax) was corrected (hereinafter “instant disposition”).
[Grounds for recognition] Nos. 1 and 1.