가산세부과처분취소
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
1. Details of the disposition;
A. On November 13, 2007, the Plaintiff and B sold 1,739 square meters, and seven parcels, other than 1,739 square meters, owned 1/2 of their respective shares, to D, and completed the registration of ownership transfer on January 3, 2008. At that time, the Plaintiff and B reported the transaction value at KRW 469 million when reporting real estate transactions.
(B) The above land subject to the sale is “the instant land” and 1/2 of the Plaintiff’s share is “the instant share” (hereinafter “instant share”).
The Plaintiff reported and paid KRW 13,020,910,000,000,000, which is a half of the reported transaction price of the instant land in relation to the sale and purchase of shares in the instant case, with the transfer value of KRW 23,4.5 million.
C. On September 7, 2018, D transferred the 3,045 square meters (the land was merged with E, F, and G land around February 12, 2018), and reported the transfer income tax with the acquisition value of the instant land as KRW 650 million with D. The head of the tax office having jurisdiction over the filing of the instant land transaction contract, receipt, etc. of the instant land from D and notified the taxation data.
On April 29, 2019, the Defendant revised the Plaintiff’s transfer value of the instant shares as KRW 325 million, and imposed and notified the Plaintiff of KRW 54,300,000 as well as KRW 79,926,123 of the transfer income tax for the year 2008 (i.e., additional tax for underreporting KRW 21,138,228,228) (i.e., additional tax for underreporting KRW 58,787,895).
(hereinafter referred to as “instant disposition”), which is subject to the imposition of additional tax, E.
The plaintiff appealed and filed an appeal with the Tax Tribunal on June 27, 2019 but was dismissed on November 4, 2019.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 and 2, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The instant disposition is unlawful on the grounds delineated below the Plaintiff’s assertion.
1 The Plaintiff delegated the transaction of the instant share to H, who is a business partner that supplies the Gu treasury, and received the remaining amount after deducting the price of supplied goods from the purchase price.