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 April 10, 199, the Plaintiff’s attached B entered into a contract with the seller of the Korea Land Corporation to purchase KRW 43,5120,00 (hereinafter “instant contract”) of the Daegu Seo-gu Daejeon-gu C large 524.2 square meters (hereinafter “instant land”).
B. On December 30, 2003, the Plaintiff, B, and Korea Land Corporation concluded a contract under which the Plaintiff succeeds to all the rights and obligations of B under the instant sales contract (hereinafter “instant succession contract”).
C. The Plaintiff acquired the instant land on January 30, 2004, and transferred it to D on July 29, 2004 KRW 1 billion.
The Plaintiff voluntarily paid KRW 11,731,00,00, based on the transfer value of KRW 487,50,000 as the standard market price of the instant land.
E. In the course of the tax investigation conducted by the Daegu Regional Tax Office in 2007, the Plaintiff submitted a sales contract and a confirmation of the actual transaction of real estate as of July 12, 2004, prepared in the name of the Plaintiff and D with respect to the instant land (hereinafter “the instant documents”), including a sales contract and a confirmation of the actual transaction of real estate as of September 20, 2004 (hereinafter “the sales contract”). The instant documents include KRW 570 million with respect to the instant land, and KRW 100 million with respect to the down payment (the date of the contract), KRW 470 million with respect to the remainder (the date of July 12, 2004), and KRW 470 million with respect to the remainder (the date of the contract).
F. On March 19, 2007, the director of the Seogu Regional Tax Office notified the tax data to the director of the Seogu District Tax Office on March 19, 2007, the director of the Seogu Tax Office deemed the transfer value of the instant land to be KRW 570 million and notified the Plaintiff of the deduction of KRW 55,603,060 for the transfer income tax (including additional tax; hereinafter the same shall apply) for the year 2004.
G. After transferring the instant land to the tax authority on February 25, 2013, D reported the tax base of transfer income with the acquisition value of KRW 1.03 billion to the tax authority. The actual sales contract, receipt, and payment was made with the purchase price of KRW 1.03 billion.