부가가치세등부과처분취소
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 October 2, 1997, the Plaintiff acquired ownership of B, B, 101.1 square meters (hereinafter “instant land”) and the previous building on its ground in Jung-gu, Seoul, and thereafter removed the previous building and constructed a building on February 24, 2010 after obtaining construction permission on November 13, 2009 (hereinafter “instant building”). On the instant land, the Plaintiff completed registration of initial ownership on January 9, 2013 in the Plaintiff’s name.
B. On December 26, 2013, the Plaintiff completed the registration of ownership transfer (transaction price of KRW 1.4 billion) based on the purchase with the special agreement for repurchase as of February 28, 2010, with respect to the instant building, and completed the additional registration of the special agreement for repurchase with the Plaintiff with the repurchase right holder until August 29, 2014.
On the same day, C issued sales tax invoices that amount to KRW 1.4 billion.
C. Meanwhile, on March 25, 2014, the Plaintiff completed the registration of transfer of ownership (the transaction value of KRW 1.7 billion) on the instant land to D on January 29, 2014. On the same day, with respect to the instant building, the additional registration of the said special agreement for repurchase was cancelled due to the renunciation of the right of repurchase, and at the same time, the registration of transfer of ownership (the transaction value of KRW 1.7 billion) was completed from C as of January 29, 2014.
The Plaintiff reported and paid KRW 140,00,000,000, and KRW 7,700,500, and KRW 700,000,00 for the second term of 2013 in relation to the sale and purchase of the instant building to C, respectively, and paid KRW 14,356,230 in relation to the sale and purchase of the instant land to D.
E. As a result of the investigation of capital gains tax against the Plaintiff from February 25, 2015 to July 10, 2015, the head of Yeongdeungpo District Tax Office deemed that C evaded capital gains tax by title trust, even though the Plaintiff sold the instant building and land collectively to D.