양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Basic facts
A. On February 15, 2007, the Plaintiff acquired the instant apartment B apartment B 103 Dong 1201 (hereinafter “instant apartment”). On September 8, 2010, the Plaintiff sold 360,000 purchase price to C and D for KRW 360,000. On October 29, 2010, the Plaintiff received the remainder of KRW 61,000,000 from C and D and completed the registration procedure for ownership transfer of the instant apartment from C and D on the same day.
(B) On December 29, 2010, the Plaintiff made a preliminary return on the transfer income tax on the premise that the transfer of this case is a single house for one household and is exempt from taxation.
B. At the time of the transfer of this case, the Defendant: (a) was holding F, the Plaintiff’s spouse; and (b) the Plaintiff had unregistered detached houses on the ground of 1,427 square meters on the land of 569 square meters in Yong-Gun, Jeonnam-gun at the time of the transfer of this case (hereinafter “the instant first house”); (c) on September 14, 2013, deeming that the Plaintiff is not eligible for non-taxation as a three-household housing; and (d) calculated the transfer margin of the instant apartment as KRW 170 million with respect to the Plaintiff on September 14, 2013 (i.e., transfer value of KRW 360,00,000 - acquisition value of KRW 190,000 - acquisition value of KRW 48,121,570 with respect to the transfer income tax for the year 2010 (including additional tax) (hereinafter “instant notice”).
C. On March 31, 2014, the Plaintiff was dissatisfied with the instant disposition and filed a request for an inquiry with the Tax Tribunal on March 31, 2014, but was dismissed on July 2, 2014.
The registration status relating to the first and second houses of this case 1) The registration status relating to the first houses of this case 1) concerning the first houses of this case was completed on August 17, 2004 under the name of F, the Plaintiff’s spouse, on August 9, 2004. The registration of transfer of ownership was made on October 5, 2010 under the Plaintiff’s Dong Jae H’s name on December 1, 201.