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, who acquired ownership on December 28, 2006, transferred a house of 109 square meters and above ground (hereinafter “B house”) to a third party on May 13, 2016. On July 4, 2016, the Plaintiff filed a preliminary return on capital gains tax by deeming that the former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016); Article 89 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27829, Feb. 3, 2017); Article 154 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27829, Feb. 3, 2017) falls under one house for one household (hereinafter “Special Provisions on One House for One Household”).
B. On April 20, 2005, the Plaintiff’s spouse is the name entered in the F house aggregate building ledger in Chungcheongnam-do, Chungcheongbuk-do, which was owned by D on April 20, 2005.
The registration of ownership transfer was completed on April 19, 2005 with regard to Gho (hereinafter the building in this case) due to sale on April 19, 2005. On November 8, 2017, the registration of ownership transfer was completed on the ground of sale on the same date.
C. At the time of the transfer of B’s house, the Defendant did not apply the special provisions on one house per household on the ground that C owned the instant building, but imposed capital gains tax of KRW 11,976,020 for the transfer of B’s house to the Plaintiff on January 5, 2018 (hereinafter the instant disposition).
The Plaintiff filed the instant lawsuit through the pre-trial procedure by the Tax Tribunal.
E. Meanwhile, on December 24, 2007, the Plaintiff transferred H apartment I (H apartment) in Gwangjin-gu Seoul Special Metropolitan City (hereinafter “H apartment”). At the time, the tax authority did not impose capital gains tax on the Plaintiff because the instant building was not included in the number of houses in the application of the special provisions on one house for one household.
[Ground of recognition] Facts without dispute, Gap evidence 1-1, 2, Gap evidence 2-5, Gap evidence 9, Eul evidence 1, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. One house per household for the transfer income of the Plaintiff’s alleged B housing.