양도소득세경정청구거부처분 취소 청구의 소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
On October 2, 1997, the Plaintiff acquired the ownership of the land B 101.1 square meters in Jung-gu, Seoul (hereinafter “instant land”). On September 1998, the Plaintiff changed the use of part of the instant building, which is a wooden house of the second floor size, into a neighborhood living facility (general restaurant). On November 23, 2009, the Plaintiff removed the said building and newly constructed a Class II neighborhood living facility of the second floor (the first floor 48.6 square meters, the second floor 33.4 square meters, the second floor hereinafter “instant building”) on the instant land after obtaining approval for use on February 24, 2010, and on January 9, 2013, the Plaintiff completed the registration of ownership preservation under the name of the Plaintiff.
On December 26, 2013, the Plaintiff completed the registration of transfer of ownership (the transaction price of KRW 1.4 billion) on the ground of the purchase with a special agreement for repurchase as of February 28, 2010, and completed the additional registration of the special agreement for repurchase with the Plaintiff for repurchase with the repurchase right until August 29, 2014 during the redemption period, by the same day.
On the other hand, on March 25, 2014, the Plaintiff completed the registration of transfer of ownership of the instant land (1.7 billion won for transaction) on the ground of sale as of January 29, 2014, but on the same day, the additional registration of the said special agreement on repurchase was cancelled on the ground of the renunciation of the repurchase right, and the registration of transfer of ownership of the instant building (1.7 billion won for transaction) was completed against D on the ground of sale as of January 29, 2014.
The Plaintiff reported and paid to the Defendant the total amount of KRW 22,056,730 ( KRW 7,700,500, and KRW 14,356,230, and KRW 14,356,230, based on the premise that the instant building was transferred to D, respectively.
From February 25, 2015 to July 10, 2015, the Defendant conducted an investigation into capital gains tax on the Plaintiff, and recommended the Plaintiff to make a revised report by deeming that the Plaintiff trusted the instant building C.
Accordingly, on June 30, 2015, the Plaintiff actually sold the instant land and buildings to D in a lump sum.