양도소득세부과처분취소
1. The portion exceeding 41,651,031 won of the instant lawsuit shall be dismissed.
2. The plaintiff's remaining claims are dismissed.
3.
1. Details of the disposition;
A. On December 17, 1994, the Plaintiff acquired the Songpa-gu Seoul Housing Site B and Housing (hereinafter “instant previous housing”) and then destroyed seven households for multi-household houses (hereinafter “instant newly-built house”) and subsequently was approved for use on March 26, 2002.
B. On July 10, 2007, the Plaintiff transferred the newly-built house of this case on August 31, 2007, and claimed that 100% of the calculated tax amount shall be reduced or exempted when applying Article 99-3 of the former Restriction of Special Taxation Act (amended by Act No. 9272, Dec. 26, 2008; hereinafter the same) to the transfer income amount of 373,860,089 won, and paid 24,397,920 won special rural development tax.
C. The defendant has a previous house.
If a newly-built house is destroyed and acquired, Article 99-3 of the former Restriction of Special Taxation Act does not apply to the transfer income amount from the acquisition date of the previous house until the day before the acquisition date of the newly-built house, and thus, the amount of transfer income subject to reduction and exemption is also determined and notified to the Plaintiff on June 15, 2012 by denying the reduction and exemption of KRW 59,806,400 (including additional tax for insincere payment) out of KRW 121,989,632, which was computed on the date five years have elapsed from the acquisition date of the newly-built house in this case 】 (Standard market price at the time of the acquisition of the newly-built house in this case - standard market price at the time of the transfer of the previous house in this case).
(hereinafter “instant disposition”) D.
The Plaintiff, who was dissatisfied with the initial disposition of the instant case, filed an objection on July 12, 2012 and filed an appeal with the Tax Tribunal on November 7, 2012, but was dismissed on January 30, 2013.
E. Since then, the Defendant rendered a decision of correction to reduce the portion exceeding 75,010,409 won among the initial dispositions of this case, and the capital gains tax should also be reduced or exempted from the acquisition date of the previous house and the day before the acquisition date of the newly-built house during the lawsuit of this