2. The costs of lawsuit shall be borne by the plaintiff.

A. On October 25, 2007, the Plaintiff transferred the land and dry water (hereinafter “the instant real estate”) located in Seodaemun-gu Seoul, Seodaemun-gu, Seoul, 252-1, 252-1, and 705,000 won.

B. On December 26, 2007, the Plaintiff calculated the calculated capital gains tax amount of KRW 90,227,196, tax credit for preliminary return, KRW 9,022,719, and the amount of capital gains tax to be paid in installments as KRW 81,204,477, respectively, and submitted to the Defendant the “the preliminary return of tax base for capital gains tax and the dispatch of payment” to the Defendant. On December 27, 2007, the Plaintiff voluntarily paid capital gains tax amount of KRW 40,602,240, excluding capital gains tax to be paid in installments.

C. Since then, the Plaintiff did not pay by February 14, 2008, the transfer income tax amount to be paid in installments, which was 40,602,230 won. The Defendant, on March 9, 2008, notified the Plaintiff of KRW 4,511,360 of the transfer income tax amount to be paid in installments, and notified the Plaintiff of KRW 45,113,590 of the transfer income tax for the year 2007 (hereinafter referred to as the “instant disposition”). Since then, the Plaintiff paid KRW 30,00,000 on March 28, 2008, and KRW 11,000,000,000 on April 31, 2008, and the Defendant issued the quota of KRW 123,400 as a result of the Plaintiff’s delay in payment on April 10, 2008 (hereinafter referred to as the “instant order”).

[Ground of recognition] Facts without dispute, Gap evidence 1, 4, 6 through 8, Eul evidence 1-1 to 5, Eul evidence 2 and 3, the purport of the whole pleadings

2. Whether the disposition is light; and

The plaintiff asserts to the purport that the defendant's disposition and disposition of this case are unlawful without any notification that the capital gains tax payable in installments is not paid by the due date or excludes the tax credit for preliminary return.

살피건대, 국세정수법 제21조가 규정하는 가산금은 국세가 납부가한까지 납부되지 않은 경우 마납분에 관한 지연이자의 의미로 부과되는 부대세의 일종으로서, 과세권자 의 확정절차 없이 국세를 납부기한까지 납부하지 아니하면 같은 법 제21조의 규정에 의하여 당연히 발생하고 그 액수도 확정되는 것이며(대법원 2000. 9. 22 선고 2000두 2013 판결 참조), 양도소득세 예정신고자진납부세액공제는 소득세법에서 규정한 예정 신고와 함께 자진납부를 한 경우에 한하여 세액공제가 허용되는 것이므로(소득세법 제 108조, 같은 법 시행규칙 제84조), 원고의 위 주장사유만으로는 피고의 이 사건 정수처분 및 부과처분이 위법하다고 할 수 없다. 따라서 원고의 위 주장은 모두 이유 없다.

3. Conclusion

Therefore, each of the claims of the plaintiff in this case is dismissed as it is without merit, and it is so decided as per Disposition.