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. On December 26, 1979, the Plaintiff owned the share of 74.01/3242.1 square meters of land B 3,242.1 square meters in Songpa-gu Seoul, Songpa-gu and the first complex on its ground owned 89.89 square meters of the three-story building (hereinafter “instant real estate”).
B. C apartment reconstruction and rearrangement project association (hereinafter “instant association”) filed a lawsuit against the Plaintiff, etc. for the registration of ownership transfer regarding the instant real estate, etc. on February 2, 2007, the above court rendered a judgment that “Defendant A (the Plaintiff of this case) shall implement the procedures for the registration of ownership transfer on July 20, 2006 with respect to the instant real estate to the Plaintiff (the instant association) and shall surrender the said real estate to the Plaintiff.” The appellate court filed for the Plaintiff’s appeal [Seoul High Court 2007Na35284(main claim), 208Na1049(Counterclaim)] from May 22, 2008 to the appellate court [the Plaintiff’s appeal was dismissed at that time.”
According to the above judgment, on December 17, 2008, the registration of ownership transfer was completed in the name of the association of this case in the name of the plaintiff.
C. Based on the tax investigation conducted from October 4, 2012 to October 11, 2011 of the same year, the Defendant calculated capital gains by taking the conversion acquisition value as KRW 1,688,260,00 on December 17, 2008, which is the date of transfer of ownership registration of the instant real estate, as the date of transfer, the transfer value as KRW 1,688,260,00 on January 1, 1985, and the date of acquisition as KRW 156,617,829 on January 8, 2013, and determined and notified the Plaintiff of KRW 594,338,440 (including additional tax) on January 8, 2013.
(hereinafter “instant disposition”) D.
On March 6, 2013, the Plaintiff dissatisfied with the instant disposition and filed an appeal on November 1, 2013. The said appeal was dismissed on July 2, 2015.
[Ground of recognition] Facts without dispute, Gap evidence 1, 9, 10, Eul evidence 1 and 2 (including each number), and the purport of the whole pleadings.