양도소득세경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
On December 31, 2003, the Plaintiff acquired the instant real estate due to the donation on December 30, 2003 by combining the said land and buildings with the above land and buildings (hereinafter referred to as “instant real estate”).
On September 11, 2017, the Plaintiff entered into a sales contract with C and D with respect to the instant real estate as KRW 8.5 billion, and completed the registration of ownership transfer with respect to the instant real estate on October 16, 2017 to C (3/5 shares) and D (2/5 shares).
On October 17, 2017, the Plaintiff reported and paid capital gains tax of KRW 1,717,611,990 calculated by evaluating the acquisition value of the instant real estate as KRW 2,168,70,01 (=land KRW 1,782,446,971, KRW 386,253,040).
As of December 31, 200, the date of donation of the instant real estate by requesting the Plaintiff to Company E, the value of KRW 4,877,720,00 (i.e., land KRW 1,909,920,000, building KRW 2,967,800,000) as the acquisition value of the instant real estate; and (ii) calculated the transfer income tax again on November 29, 2017, the Plaintiff requested the Defendant to reduce the transfer income tax reported and paid as above to KRW 1,084,142,685, and to reduce the amount of KRW 63,469,312 by refunding it.
On November 30, 2017, the Defendant rejected the Plaintiff’s request for correction on the ground that the appraisal value of donated property should be assessed within three months before or after the base date of appraisal, and that the appraisal value of this case for which ten years have passed since the date of donation cannot be recognized as the acquisition value.
(2) The appraisal value of the instant real estate as of December 31, 2003, which was conducted around July 2018 following the commission of appraisal by the court (hereinafter “instant disposition”). The appraisal value of the instant real estate as of December 31, 2003 is KRW 4,648,154,40 (i.e., land KRW 2,834,040,000, KRW 1,814,114,400, and KRW 1,814,400; hereinafter “each appraisal value of the instant real estate”).
[Ground of recognition] Unsatisfy, A(1) through (3)