종합소득세부과처분취소
1. The Defendant’s corrective disposition of KRW 347,842,760 on global income for the year 2009 against the Plaintiff on April 8, 2013 shall be revoked.
2...
1. Details of the disposition;
A. B completed a share transfer registration as to the 98/300 (hereinafter “instant co-ownership shares”) of each real estate listed in the separate sheet No. 1 attached Table 1 (hereinafter “instant land”) on December 10, 2003 as the Daejeon District Court’s receipt of No. 132866 on December 10, 2003, and the Plaintiff and the Plaintiff’s wife C (hereinafter “Plaintiff, etc.”) completed the share transfer registration on February 12, 2009 as to the shares of 1/2 (49/30) of the instant co-ownership shares as of February 2, 2009 as to each of the instant co-ownership shares as of February 12, 209.
B. After investigating the transfer income tax on B, the KUB determined the transfer value that the Plaintiff acquired the instant co-ownership shares in KRW 2 billion from B, and imposed the transfer income tax on B, and notified the Defendant of the taxation data that the Plaintiff acquired the interest income equivalent to KRW 847,00,000 in total as follows:
82,40,000 765,00,000 762,242,000 7,403,000 84,642,402,400 83,00 global income tax on 33,923,000 33,923,000 347,842,000
C. From January 24, 2013 to February 19, 2013, the Defendant: (a) determined that the Plaintiff omitted interest income equivalent to the taxation data received from B at the time of filing a global income tax return; and (b) on April 8, 2013, the Defendant notified the Plaintiff of the global income tax amounting to KRW 33,923,630, and global income tax amounting to the year 2007, KRW 347,842,760, respectively.
The Plaintiff filed a complaint on the disposition of rectification of KRW 347,842,760 of the global income tax for the year 2009, which was not the amount actually paid, to the effect that it was illegal, among the non-business proceeds of KRW 765,00,000 for the non-business proceeds of KRW 585,00,000 for the year 209, but was dismissed by the Tax Tribunal on October 24, 2013.
(hereinafter referred to as “instant disposition” is a disposition of correction of global income tax for the year 2009, which the Plaintiff disputed (hereinafter referred to as “instant disposition”). [Grounds for recognition] A, Nos. 1 through 6, 13 and 29.