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 28, 1999, the Plaintiff acquired a right to sell a parcel of land with respect to B site B 203.8 square meters (hereinafter “instant right to sell land”) from C on December 28, 199, and transferred it to D on April 30, 201, and then filed a preliminary return of transfer income tax with the acquisition value of 38.3 million won on June 20, 2001, and the transfer value of 38.6 million won on June 20, 2001.
B. On March 20, 2012, the Defendant rendered a disposition imposing capital gains tax of KRW 41,282,480 on the Plaintiff (hereinafter “instant disposition”) for the transfer income tax of KRW 41,282,480,000, the acquisition value of KRW 38,300,000,000, as well as KRW 77,000.
[Reasons for Recognition] Unsatisfy, Gap evidence 7, Eul evidence 4-1 and 2
2. Whether the disposition is lawful;
A. The Plaintiff asserted that the Plaintiff entered into a sales contract with D as the sales price of KRW 38,30,000 for the instant sales right, and 30,000 won was directly received by the Plaintiff, and used the remainder of KRW 8,30,000 for brokerage commission and transfer expenses.
Therefore, since the transfer value of the instant sales right is KRW 38,300,000, the instant disposition is unlawful.
B. According to the evidence Nos. 1 and 7 of the evidence Nos. 1 and 7, the fact that the Plaintiff and D entered the sales price in KRW 38.6 million in the contract prepared on April 8, 2001 with respect to the sale of the instant sales right is recognized.
However, comprehensively taking account of the overall purport of the arguments in Eul evidence Nos. 5, 6, 7, 8, and 9, the plaintiff and Eul concluded a sales contract for the sale right of this case on April 8, 2001 and agreed to pay the plaintiff 1, 2, and 3,137, and 680 won in total to the plaintiff's account, and the sum of the amount deposited to the plaintiff and the amount deposited to the Korea Land Corporation on May 2, 2001, the plaintiff, D, and the Korea Land Corporation prepared a contract for succession of the rights and obligations to the sale right of this case on May 2, 201. On the same day, the amount of KRW 7,7 million was deposited from D's account, and on the same day, the amount of KRW 1,677,780 in total to the plaintiff's account, the amount deposited to the plaintiff, and the amount deposited to the Korea Land Corporation.