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 January 13, 2017, the Plaintiff acquired the instant land at KRW 108,890,000 by winning the bid price of KRW 2,442 square meters for B forest land (hereinafter “instant land”). On October 31, 2017, the Plaintiff sold the instant land at KRW 147,800,000 to 2d real estate companies.
B. After deducting KRW 30,440,80 from the transfer margin on the instant land, the Plaintiff reported and paid KRW 2,984,600 to the necessary expenses.
C. On April 2, 2018, the Defendant issued a revised notice of KRW 2,205,550 as capital gains tax (hereinafter “instant disposition”) to the Plaintiff on April 2, 2018, deeming that the Plaintiff’s expense, 3,947,660, such as loan interest and expense, did not constitute necessary expenses subject to deduction, and only KRW 26,493,140 as necessary expenses were deducted.
The Plaintiff filed a request for examination against the instant disposition with the Commissioner of the National Tax Service, but the Commissioner of the National Tax Service dismissed the Plaintiff’s request for examination on July 16, 2018.
[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, 7, Eul evidence 1, the purport of the whole pleadings
2. The details of the relevant Acts and subordinate statutes are as shown in attached statutes;
3. The summary of the Plaintiff’s assertion is that the sum of KRW 2,407,722, the interest on the loan for acquiring the land in this case, KRW 878,70, the interest on the redemption commission before maturity, KRW 50,000, property tax, KRW 287,680, and KRW 3,624,102 should be deducted as necessary expenses.
4. Each subparagraph of Article 97(1) of the former Income Tax Act (amended by Act No. 15225, Dec. 19, 2017) limits necessary expenses to be deducted from the transfer value to “acquisition value,” “capital expenditure, etc. prescribed by Presidential Decree”, and “transfer expense, etc. prescribed by Presidential Decree” in calculating transfer margin. Article 163 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 28637, Feb. 13, 2018) is prescribed by Presidential Decree.