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 15, 2002, the Plaintiff acquired a 14,501 square meters for B-sports site in Seongbuk-gu Daejeon, C road 409 square meters, D-sports site 4,310 square meters, E-sports site 3,29 square meters, F-road 125 square meters, and a total of 22,644 square meters for five lots (hereinafter “instant land”).
B. On September 30, 2002, the Plaintiff newly constructed a new building and installed a golf practice range (hereinafter “instant building”) with three floors of a steel framed and reinforced concrete building, three-story sports facilities, and second class neighborhood living facilities, an underground sports facility (a golf practice range), one story sports facility (a golf practice range), 996.83 square meters, two stories (a sports facility), 795.9 square meters for two-class neighborhood living facilities (a sports facility), 156.79 square meters for two-class neighborhood living facilities, three-story sports facilities (a golf practice range), 952.78 square meters for three-story (hereinafter “instant building”).
C. On December 27, 2011, the Plaintiff transferred the instant land, the instant building, the golf practice range, and the steel tower of the golf practice range to the company, and on February 20, 2012, the Plaintiff filed a preliminary return on the tax base of transfer income accrued from the transfer of the instant land and the instant building, except for the steel tower, with the head of Seo-gu District Tax Office on February 20, 2012.
On October 21, 2013 through November 30, 2011, the head of the Seo-gu Daejeon District Tax Office issued on October 6, 2013 a local confirmation and issued a disposition to increase the capital gains tax (including additional tax) of KRW 460,118,700 to the Plaintiff in December 6, 2013, including the steel tower for the golf practice range, and thereafter reduced the amount of KRW 57,294,240.
(hereinafter referred to as “instant disposition”), which is remaining after reduction of KRW 402,824,460 (hereinafter referred to as “the instant disposition”). / [Grounds for recognition] without dispute, entry in Gap evidence 1-1 through 5, Gap evidence 2, Gap evidence 4-1, 2, Eul evidence 4-2, Eul evidence 1, 2, and 7, and the purport of the whole pleadings.
2. Whether the instant disposition is lawful
A. The term “facilities and structures attached to a building” under Article 94(1)1 of the former Income Tax Act (amended by Act No. 12738, Jun. 3, 2014) refers to the facilities and structures attached to the building, and the structure attached to the building is a golf range tower.