손해배상(기)
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
1. Basic facts
A. On June 13, 2016, the Plaintiff sold D Apartment and E (hereinafter “instant apartment”) owned by it to F, and delegated the business of reporting capital gains tax to the Defendant, who is a certified tax accountant, and paid KRW 200,000 as remuneration.
B. At the time of selling the instant apartment, the Plaintiff’s wife G owned the H building and I, and used it as a family childcare center (hereinafter “child care center of this case”). However, the Defendant explained that the Plaintiff did not fall under the Plaintiff’s home childcare center and thus, the Plaintiff did not pay transfer income tax because it constitutes one house for one household.
C. On October 31, 2016, the Defendant submitted a tax base return, a tax base return, a statement of calculation of capital gains, etc. to the effect that the transfer of the instant apartment on behalf of the Plaintiff is a transfer of one house per household.
Busan Geum-gu District Court Decision 2013Na11334, May 1, 2011
On November 2, 2017, the Defendant reported the revised transfer income tax on behalf of the Plaintiff, and finally determined the transfer income tax amount to KRW 41,602,320, and additional tax amount to KRW 4,592,896.
E. On November 2, 2017, the Plaintiff paid both the capital gains tax and the penalty tax for insincereful payment.
[Ground of recognition] Facts without dispute, Gap evidence 2 through 4, Eul evidence 8 and 9, each of the statements, the purport of the whole pleadings
2. Determination
A. In a case where the transferor of a child-care center of this case owns another building, whether the child-care center of this case constitutes a house under Article 89(1)3 of the Income Tax Act and Article 154(1) of the Enforcement Decree of the same Act, the issue of whether the other building constitutes a “house” shall be determined by the building actually used for residence regardless of the classification of the use of the official injury in the building, and even if the building is used for non-residential purposes.