양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of disposition;
A. On Aug. 23, 198, the Plaintiff acquired the Hancheon-gu B Housing (hereinafter “the instant housing”) on Dec. 5, 2002, the Plaintiff acquired respectively (hereinafter “the instant officetel 1202, 1206, and 1214”). < Amended by Presidential Decree No. 12020, Dec. 5, 2002>
B. On April 4, 2014, the Plaintiff: (a) determined that the instant house constitutes a single house for one household and thus constitutes a non-taxable object; (b) subsequently, the Plaintiff scheduled the transfer income tax for the year 2014 as zero won.
C. On December 1, 2014, the Defendant: (a) deemed that the instant officetel 1202, 1206, and 1214 owned by the Plaintiff at the time of the transfer of the instant house were multi-family housing owners on the ground that they were used for residential purposes; and (b) determined and notified KRW 64,461,810 of the capital gains tax for the year 2014 (hereinafter “instant taxation disposition”).
The Plaintiff filed an appeal with the Tax Tribunal on February 17, 2015, but was dismissed on May 4, 2015.
【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 1, 2, Eul Nos. 1 through 3 (including Serial number), the purport of the whole pleadings
2. Whether the disposition is lawful;
A. (1) The Plaintiff’s assertion (1) Article 89 of the Income Tax Act provides that only one house for one household as prescribed by the Presidential Decree shall be subject to non-taxable capital gains, and Article 154 of the Enforcement Decree of the Income Tax Act provides that a certain degree of specification is made. However, the instant disposition based on the above standard is entirely entrusted to the “standards for Execution of Transfer Income Tax” which is not legally binding in relation to the instant disposition.
(2) The instant officetels Nos. 1202, 1206, and 1214 are determined by the tenant’s use for non-residential purposes, and the Enforcement Decree of the Building Act also stipulates that the instant officetel can board and lodge a part of the board and lodging. In the foregoing case, if the purpose of use is unclear even in the capital gains tax enforcement guidelines, it is determined by the public register.