증여세 과세예고처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. On January 1, 2009, the Plaintiff AR, AS, AT, and AU is a resident of Chuncheon-si who was a member of the Non-Party CDA Development Committee (hereinafter referred to as the “CE Committee”), and the heir of the deceased on January 1, 2009. Plaintiff AV is the heir of Non-Party deceased on October 22, 2008, a member of the Committee.
B. On April 26, 1994, the CDA completed the registration of ownership transfer with respect to CG forest 78,050 square meters, CH forest 1,091 square meters, 694 square meters prior to CI, and 40,463 square meters of CJ forest 40,063 square meters (hereinafter collectively referred to as “instant land”).
B. On November 31, 2007, the CD Committee sold the instant land to Nonparty Y Co., Ltd. for KRW 6 billion, and on June 17, 2008, the registration of transfer of ownership was completed on June 17, 2008 with respect to the instant land, other than the area of KRW 694 square meters prior to the said CI.
(F) The registration of ownership transfer was completed in the CK on the same day with the area of 694 square meters before CI.
On September 1, 2008, the CDA distributed the said transfer proceeds to the residents N et al., and the said community residents reported and paid the transfer income tax on the transfer proceeds distributed to each of the residents around September 1, 2008.
(The preliminary return shall be made in total of KRW 331,378,210 with the basic deduction amount of capital gains of KRW 255,00,000.
From September 7, 2009 to September 25, 2009, the Defendant denied KRW 1.3 billion among necessary expenses after investigating the transfer income tax on the instant land. Considering the CDA committee as one resident, the CD committee is deemed to have been deducted excessively in excess of KRW 252,50,00 among the total income tax deductions of KRW 102,00,000 among the total income tax deductions of KRW 105,000,000 among the above village residents. On December 1, 2009, the CD Committee issued a correction notice of KRW 1,043,984,320 of the transfer income tax corresponding to the year 2008 (hereinafter “the previous first disposition”). After adding the transfer value of KRW 700,000,000,000 which was paid as the graveyard equipment by the CDA Committee as the actual cemetery equipment, the CD committee added the transfer value to KRW 300,00,000,000, July 1, 2000.