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 March 30, 2001, the Plaintiff acquired the instant real estate to H on October 16, 201, among the 52.1/99.1 m2, D large 81.1 m2 m2, F large 52 m2 m2, G large 283.5 m2, G large 283.5 m2, and the said E, F, and G ground accommodation facilities (hereinafter referred to as “instant real estate”) with the said land and buildings combined, and transferred the instant real estate to H on October 16, 2012.
B. On November 12, 2012, the Plaintiff calculated the transfer value of the instant real estate at KRW 2,853,292,488 as the actual transaction value, KRW 3.3 billion as the actual transaction value, KRW 3.3 billion as other necessary expenses (acquisition tax and registration tax), KRW 63,79,960 as other necessary expenses (acquisition tax and registration tax), capital gains amount-510,507,492 as the capital gains tax, and made a preliminary return of capital
C. On January 2, 2014, the Defendant reported the transfer value of the instant real estate as KRW 2.3 billion at the time of the transfer of the instant real estate, and on the premise that the acquisition value of the instant real estate is KRW 2.3 billion, the Defendant determined and notified the Plaintiff to pay the Plaintiff the transfer income tax of KRW 126,478,68,680 (including general underreported penalty tax of KRW 10,535,50,500, and penalty tax of KRW 10,58,178,178) for the year 201
(hereinafter “instant disposition”) D.
The plaintiff was under the procedure of the previous trial.
[Ground of recognition] Facts without dispute, Gap 5, 13 through 15, Eul 1 and 2 (including each number), the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff asserted that the Plaintiff purchased the instant real estate in KRW 3.3 billion, and paid the remainder of KRW 3 billion on March 16, 2001, and KRW 2. billion to B on March 31, 2001. Since the intermediate payment of KRW 1 billion, which substituted the instant real estate with the deposit deposit, was paid on March 30, 2002 for one year from April 1, 2001 to KRW 1 billion, the acquisition value of the instant real estate is KRW 3.3 billion, and the acquisition value of the instant real estate exceeds KRW 2,789,492,528, which is exempt from the transfer income tax, and the instant disposition made on any other premise is unlawful.
(b) judgment (1).