양도소득세부과처분취소
1. Of the instant lawsuit, the part concerning the claim for revocation of additional charges and increased additional charges and the part concerning the claim for revocation of imposition of local income tax.
1. Details of the disposition;
A. On December 7, 2000, the Plaintiff acquired Gangseo-gu Seoul Metropolitan Government B Apartment C (hereinafter “instant housing”).
B. On March 21, 2017, the Plaintiff transferred the instant house to D and E (hereinafter “instant buyers”) in KRW 327,000,000, and did not report the transfer income tax.
C. Accordingly, on January 9, 2018, the Defendant determined and notified the Plaintiff of KRW 327,00,000 (actual transaction price) and acquisition price as KRW 172,03,780 (converted acquisition price) with respect to the instant housing as transfer value, and KRW 27,116,180 (including additional tax) with respect to the transfer income tax reverted to year 2017.
(hereinafter referred to as “instant disposition”). D.
The plaintiff filed a request for review against the disposition of this case with the Board of Audit and Inspection, and the Board of Audit and Inspection dismissed the request for review on October 25, 2018.
E. On the other hand, on June 20, 2016, the Plaintiff filed an application for individual rehabilitation with the Suwon District Court (2016 Session 64969), and the said court rendered a decision to commence individual rehabilitation procedures on January 19, 2017.
The Plaintiff was ordered to revise the repayment plan on January 25, 2017, and was decided to authorize the repayment plan on June 2, 2017.
[Ground of Recognition] Facts without dispute, Gap evidence 1-1, 2, Gap evidence 3, Gap evidence 4-1 to 3, Gap evidence 5, 6, 9, 10, Eul evidence 1 through 3, the purport of the whole pleadings
2. Judgment on the Defendant’s defense prior to the merits
A. The Defendant’s defense 1) Of the capital gains tax of KRW 31,386,930 for which the Plaintiff seeks revocation, KRW 813,480, out of the amount excluding KRW 27,116,180 for the instant disposition 27,480 for the capital gains tax of KRW 31,386,930 for which the Plaintiff seeks revocation, additional dues Article 21 of the National Tax Collection Act (amended by Act No. 16098, Dec. 31, 2018) (1) If the national tax is not paid in full by the payment deadline, additional dues equivalent to 3/100 of the national tax in arrears shall be collected from
27,116,180 won 】 3 ¡À 813,480 won = 813,480). 3,457,270 won increased by the National Tax Collection Act (Act No. 1592, Dec. 31, 2018).