beta
(영문) 대구고등법원 2015.11.27 2015누5581

양도소득세등부과처분취소

Text

1. Revocation of a judgment of the first instance;

2. The Defendant’s transfer income tax of KRW 96,868,120 against the Plaintiff on July 1, 2014.

Reasons

1. Details of the disposition;

A. On June 24, 1995, the Plaintiff completed the registration of ownership transfer on the ground of sale under the former Act on Special Measures for the Registration, etc. of Ownership of Real Estate (amended by Act No. 4502, Nov. 30, 1992; hereinafter “former Special Measures”) (hereinafter “instant registration of ownership transfer”) under Article 12539, the Daegu District Court’s Gun Office of Gun on June 24, 1995 as “No. 12539, Oct. 5, 1975.” (hereinafter “the instant registration of ownership transfer”). The Plaintiff purchased the instant land at KRW 852,120,00 on Nov. 1, 2013; the Defendant calculated the acquisition price of the instant land at KRW 197,97, Jun. 16, 2014 on the premise that it would be the acquisition price of the instant land at KRW 98,500,000 on the 29th anniversary of the same month.

Accordingly, the acquisition time is deemed as January 1, 1985, and the transfer income tax is calculated as KRW 184,565,818 (including additional taxes), and the difference between the above amount and the transfer income tax reported by the Plaintiff was corrected and notified (hereinafter “instant disposition”).

E. On July 29, 2014, the Plaintiff dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on July 29, 2014, but the Tax Tribunal decided to dismiss the inquiry request on November 19, 2014.

【Ground of recognition】 The fact that there is no dispute, Gap's 1, 2, 5, 6, Eul's 1, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion of this case on June 24, 1995.