양도소득세등부과처분취소
1. The Defendant imposed capital gains tax of KRW 82,466,350 on the Plaintiff on January 11, 2013, which belonged to the year 2012, and KRW 15,320.
1. Details of the disposition;
A. On July 9, 2003, the Plaintiff acquired 2/10 of the share (hereinafter referred to as “instant share”) among the share (hereinafter referred to as “instant share”) of the Plaintiff’s share (including the instant share) in the 384.9 square meters in Busan Seo-gu, Busan, and the said share (hereinafter referred to as “instant share”). On April 9, 2012, the Plaintiff transferred D 22,550,540 of the Plaintiff’s share in the instant land, including the instant share, to D, 22,50,500, 3,963,547 of the Plaintiff’s share in the instant land, and transferred D, respectively, 22,50,500 to E.
B. On July 2, 2012, the Plaintiff reported and paid the transfer income tax on the Plaintiff’s share among the instant land and buildings (hereinafter collectively referred to as “instant real estate”) by applying KRW 319,951,427, which is the conversion price based on the standard market price, on the ground that the transfer price is KRW 416,838,127, equivalent to the instant share out of the actual transaction price, and the acquisition price is lost at the time of acquisition and cannot be confirmed due to the loss of the sales contract prepared at the time of acquisition.
C. However, on July 9, 2003, the Defendant calculated gains on transfer of the Plaintiff’s share out of the instant real estate at the time of transfer on the ground that the actual transaction price of the instant share was confirmed by the Plaintiff at the time of acquisition of the instant share from B, by taking KRW 85,50,00 as the actual transaction price at the time of acquisition of the instant share, and calculated gains on transfer of the Plaintiff’s share out of the instant real estate at the time of transfer. On January 11, 2013, the Defendant issued a decision of correction to increase the tax base of KRW 440,13,132,133,657,496 (including additional taxes) to KRW 153,66,350 (=153,657,496,71,191,46) from the said tax amount after deducting the already paid tax amount from the said tax amount.
(hereinafter “instant disposition”) D.
On April 15, 2013, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal. However, the Tax Tribunal rendered a decision to dismiss the Plaintiff’s claim on June 26, 2013.