양도소득세부과처분취소
1. The cancellation part of capital gains tax of KRW 172,840,660 among the lawsuit in this case shall be dismissed.
2. The plaintiff's remaining claims.
1. Details of the disposition;
A. On August 26, 2010, the Plaintiff: (a) on August 26, 2010, purchased and sold real estate; (b) on the land of Jongno-gu Seoul Metropolitan Government (hereinafter “instant land”).
) The building of the second and second floors above the ground (hereinafter referred to as the “instant building”) and the building of the second floor above the ground, and the “instant real estate” collectively referred to as the “land and the building.”
(C) On December 10, 2010, the Plaintiff acquired the instant building at an auction with KRW 1.2 million, and on December 10, 2010, the instant building at the second floor C (hereinafter “instant housing”).
(ii) Nos. 4, 2-2, 2-2, and 6 (other than the instant housing) of the 1st underground floor, the remainder of the 3-1st underground buildings are collectively referred to as “Busk commercial buildings.”
(2) On December 10, 2010, the Plaintiff transferred the instant house to G in the transaction value on the register, and filed a report on the transfer income tax of KRW 600 million in the transfer value, KRW 598,197,090 in relation thereto on March 8, 2012.
B. (1) The Defendant conducted a tax investigation and conducted a tax investigation on June 3, 2013, with the transfer value as KRW 783,040,600, and the acquisition value as KRW 383,040,600, and with the notification of KRW 195,80,850 (including additional taxes) of the capital gains tax for the year 2010 (hereinafter “the primary imposition disposition”).
(2) On April 8, 2014, the Plaintiff filed a request for a trial with the Tax Tribunal on the grounds that the transfer value would be reduced to KRW 600 million. On March 4, 2014, the Defendant: (a) ex officio reduced KRW 11,089,200 of the first disposition, including the acquisition value, on March 4, 2014, prior to the said decision; and (b) on May 22, 2014, the Defendant corrected the additional reduction of KRW 65,515,00 in accordance with the decision of partial acceptance by the Tax Tribunal.
C. The second disposition 1) The Plaintiff filed a civil lawsuit seeking the payment of the agreed amount for the resolution of the right of retention filed by H (in the case of Incheon District Court Branch Branch Decision 2014Gahap663, Incheon District Court Branch Decision 2014Gahap663, the Plaintiff paid KRW 320 million to H by June 30, 2015) was subject to the decision of recommending settlement as of October 29, 2014, and then on December 18, 2014. < Amended by Act No. 12847, Oct. 29, 2014>