양도소득세 경정 처분 취소
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 June 10, 1994, the Plaintiff was awarded a bid for each share of 79,417/106,974 square meters among 51,244 square meters in the Gu Government-si, the D Forest, and 198 square meters in the D Forest, E, 8,009 square meters in the compulsory auction (hereinafter “instant auction”).
B. On August 10, 2015, the Plaintiff transferred each of the following land (hereinafter “instant transferred land”) to F Co., Ltd. in KRW 13,423,165,730 due to the acquisition by consultation under the Act on Acquisition of and Compensation for Land, etc. for Public Works Projects:
The amount of compensation for non-owned shares of the area to be incorporated into the land category (land size) in E-E forest land 7,733 61,950/106,974 1,428,570,790 - G forest land 106,417/106,974 173,883,830 won, or 106,417/106, 106,974 10,215,143,210 won - C forest 169,417/106,974 - H forest 3,6369,41,60 won - 106,479,417/106, 1074 1,579,574 179, 1750, 450 won, or 1636/196, or 1078, or 106
C. On October 31, 2015, the Plaintiff reported and paid capital gains tax of KRW 1,348,170,279 on the ground that the transfer value of the instant transferred land cannot be confirmed as the actual transaction value at the time of acquisition and KRW 7,864,667,530 on the ground that the transfer value of the instant transferred land cannot be confirmed.
On October 31, 2016, the Plaintiff asserted that the acquisition value of the instant transferred land was KRW 96,678,98,382, which is the actual transaction value, and filed a claim for correction of KRW 1,348,170,279, which was already paid.
E. On November 8, 2016, the Defendant: (a) determined and notified the acquisition price of the instant transferred land as KRW 177,986,880 on the ground that the successful bid price of the instant acquired land was KRW 227,00,000; (b) determined and notified transfer income tax of KRW 2,487,834,520 (including additional tax) against the Plaintiff (hereinafter “instant disposition”); and (c) dismissed the said request for correction on November 11, 2016.
F. On November 15, 2016, the Plaintiff is dissatisfied with the foregoing, and KRW 1,348,170,279 against the Defendant to the Tax Tribunal.