양도소득세부과처분취소
1. The Defendant’s disposition of imposition of capital gains tax of KRW 71,221,341 against the Plaintiff on January 8, 2013 is revoked.
2...
1. On May 22, 2009, the Plaintiff completed the registration of ownership and share transfer on August 12, 2009, for the share of 1/2 of the above land (hereinafter “each of the above land and each of the above real estate”) of the building (the underground first floor, the fourth floor, the total floor area of 1,051.2 square meters) in Busan-gu, Busan-gu, which was registered as owned by B, as owned by B, and its ground (hereinafter “the above land and each of the above real estate”).
After that, the Plaintiff sold each of the instant real estate to D on April 20, 2012, and completed the registration of ownership and share transfer on June 27, 2012.
In addition, on August 31, 2012, the acquisition value of each real estate of this case was determined by the Korea Appraisal Board (hereinafter “Korea Appraisal Board”)’s 697,568,000 won as assessed by the appraisal report of August 25, 2009, and reported and paid KRW 16,286,382 to the Defendant.
However, on January 7, 2013, the Defendant determined that KRW 494,91,00, which is the standard market price of each real estate of this case, shall be determined as the acquisition price of each real estate of this case, and calculated capital gains tax of KRW 87,507,723, and determined to notify the remainder of KRW 71,221,341, excluding the portion paid by the Plaintiff, and notified the Plaintiff on January 8, 2013. < Amended by Act No. 11614, Jan. 8, 2013>
(hereinafter “instant disposition”). The Plaintiff filed an objection against the Defendant on February 14, 2013, but was dismissed on March 14, 2013, and filed an appeal with the Tax Tribunal on June 10, 2013, but was dismissed on September 16, 2013.
The Plaintiff filed the instant lawsuit on December 18, 2013 after receiving the notice of dismissal on September 23, 2013.
[Ground of recognition] Unsatisfy, Gap evidence 1 (including paper numbers; hereinafter the same shall apply), Gap evidence 2 through 8, Eul evidence 1, the purport of the whole pleadings
2. Summary of the parties' arguments;
A. Article 97 (1) 1 of the Income Tax Act and Article 163 of the Enforcement Decree thereof.