양도소득세등부과처분취소
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 November 15, 1988, the Plaintiff: (a) was divided into the Seocho-gu Seoul Metropolitan Government B large 587.5 square meters (hereinafter “Seoul Seocho-gu Seoul Metropolitan Government B large 480.7 square meters and C large 106.8 square meters; and (b) acquired the Seocho-gu Seoul Metropolitan Government C large 106.8 square meters after the division (hereinafter “instant land”).
B. On June 15, 1978, the Plaintiff requested the Seoul Special Metropolitan City Mayor to purchase the instant key land pursuant to Article 47(1) of the National Land Planning and Utilization Act, on the ground that an urban planning facility project has not been implemented within 10 years since the designation and public announcement of the instant key land as a road for urban planning facilities.
C. On November 4, 2010, the Mayor of Seoul Special Metropolitan City notified the Plaintiff of his decision to purchase the instant land at issue, and completed the registration of transfer of ownership on the same day after purchasing the instant land from the Plaintiff on September 24, 2013 (i.e., the appraised value of KRW 2.6,659 million (i.e., KRW 1,935 million x 106.8 square meters). On January 1, 2014, the officially assessed land price of the instant land at issue is KRW 4,917,00 per square meter.
On December 5, 2013, the Plaintiff reported and paid KRW 392,326.10 to the Defendant by applying reduction and exemption provisions by deeming that the transfer of the instant land constitutes the transfer of land for public services under Article 77(1) of the former Restriction of Special Taxation Act (amended by Act No. 12251, Jan. 14, 2014; hereinafter “former Restriction of Special Taxation Act”).
E. On November 1, 2014, the Defendant deemed that the transfer of the pertinent land does not constitute the transfer of land for public works under Article 77(1) of the former Restriction of Special Taxation Act, and decided and notified the Plaintiff of the transfer income tax of 81,54,060 (including additional tax of 6,815,266 won for insincereful payment) for the transfer income tax of 2013.
(f) The Plaintiff underwent the pre-trial procedure.
[Ground of recognition] Facts without dispute, Gap 1 to 8, 11 to 13, Eul.