양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
On September 6, 2003, the Plaintiff purchased 3,871 square meters from C prior to C,507 square meters (hereinafter “the land prior to the instant subdivision”) on the premise of the division on September 6, 2003. On the same day, the Plaintiff purchased D with respect to 2,215 square meters among the land prior to the instant subdivision, and E with respect to the remaining 1,421 square meters, respectively.
On October 22, 2003, the Plaintiff completed the registration of transfer relating to the share of the land prior to the instant partition, 3,871/7,507, and D and E completed the registration of transfer relating to the share of land prior to the instant partition in proportion to the area purchased on the same day.
On December 10, 2003, the land prior to the instant subdivision was divided into 1,421 square meters prior to C, F, 2,215 square meters prior to C, G, and 3,871 square meters prior to G (hereinafter “instant H land”). The Plaintiff completed the registration of transfer for D and E’s shares with respect to the instant G land on December 16, 2003.
Meanwhile, the instant G land was divided into 3,688 square meters (hereinafter “instant land”), 52 square meters prior to I, and 131 square meters prior to J through two partitionss on April 23, 2007 and March 7, 2008.
On June 26, 2014, the Plaintiff transferred the instant land to K and L with the purchase price of KRW 800,000,000, and completed the registration of ownership transfer on July 28, 2014.
On September 30, 2014, the Plaintiff reported and paid KRW 4,845,000 to the Defendant with the acquisition value of KRW 758,000,000 and the transfer value of KRW 800,000.
After conducting an investigation of capital gains tax, on December 1, 2015, the Defendant denied the acquisition value reported by the Plaintiff, and applied the conversion acquisition value of 182,945,736 won to the Plaintiff, and notified the Plaintiff of its correction by additionally adding KRW 310,225,854 (including additional tax) of capital gains tax in 2014.
(hereinafter referred to as “instant disposition”). [The grounds for recognition] did not dispute, Gap evidence Nos. 1, 3, and Eul evidence Nos. 1 and 2 (including each number), and the purport of the whole pleadings.