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 December 31, 1994, the Plaintiff was one parcel of land at the time when the Plaintiff acquired the instant land on December 31, 1994, but was later divided into B through C’s seven parcels of land necessary for the construction of roads.
(hereinafter “instant land”) acquired, August 10, 204, newly constructed a building on the instant land, and on April 20, 2016, transferred the instant land and the instant building to KRW 3.78 billion.
(The transfer value of the instant land is KRW 3.283 billion, and the transfer value of the building is KRW 497 million). (B)
On June 30, 2016, the Plaintiff filed a preliminary return on the tax base of capital gains with the acquisition value of the instant land and building KRW 714 million (the acquisition value of the instant land KRW 655 million, the acquisition value of the building KRW 59 million), and the Defendant conducted a preliminary investigation on capital gains from March 21, 2017 to April 9, 2017 to verify whether the preliminary return filed by the Plaintiff is appropriate.
C. On April 28, 2017, the Defendant: (a) deemed that the actual acquisition price of the instant land reported by the Plaintiff is unclear and thus, constitutes a case where the actual transaction price cannot be confirmed; and (b) re-calculated acquisition price as the conversion price; and (c) notified the Plaintiff of the correction of KRW 112,519,710 for the capital gains tax reverted to
(hereinafter “instant disposition”) D.
On July 18, 2017, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal. On November 22, 2017, the Tax Tribunal rendered a decision to re-examine the acquisition value of the instant land and to correct the tax base and tax amount according to the result.
E. In accordance with the review decision by the Tax Tribunal, the Defendant re-examineed the acquisition value of the instant land from December 11, 2017 to December 30, 2017. On January 9, 2018, deeming that data to recognize the actual acquisition value of the instant land was not confirmed and thus, the acquisition value converted according to the initial review and decision is unclear.