양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff is the owner of the Seo-gu, Seocheon-gu, Seocheon-gu and the building on its ground (hereinafter collectively referred to as the “instant real estate”). C and D, Chocheon-gu, the Plaintiff, respectively, entered into a contract with the Plaintiff to exchange the instant real estate with C and D on April 10, 2012, with the Plaintiff, respectively, for exchange of the instant real estate. < Amended by Act No. 11528, Apr. 10, 2012; Act No. 11318, Apr. 10, 2012; Act No. 13183, Apr. 10, 2012; Act No. 13183, Apr. 2, 2012;
B. In the exchange contract entered into between the Plaintiff and C and D, “The assessed value of the instant real estate is KRW 698,371,60, and the assessed value of the exchanged real estate is KRW 572,867,510, and the difference is KRW 125,50,090 (=698,371,600 - KRW 572,867,510).” On April 20, 2012, C and D paid KRW 125,504,090 to the Plaintiff.
C. On April 20, 2012, the Plaintiff filed a preliminary return on the capital gains tax in 2012, calculated as the actual transaction price at KRW 766,052,830, the transfer value of the instant real estate to the Defendant based on the exchange contract, and the acquisition value at KRW 698,371,600, which was calculated as the actual transaction price
On January 3, 2013, the Defendant: (a) estimated and investigated both the transfer value and acquisition value of the instant real estate according to the standard market price (each of the KRW 698,371,600, KRW 231,332,000), and (b) imposed an imposition of capital gains tax of KRW 117,258,590 (including additional tax) on the Plaintiff (hereinafter “instant disposition”).
[Ground of recognition] Facts without dispute, Gap 1, 3 through 6 (including various numbers for Gap 3 and 6), Eul 1, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion (1) The transfer value reported by the Plaintiff is the actual transaction value.
The actual transaction price refers to the actual transaction price in itself or at the time of the transaction, but it is not the market price reflecting objective exchange values.
Plaintiff, C, and D.