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 November 13, 2013, the Plaintiff acquired the Gangdong-gu Seoul and one parcel C Building D (hereinafter “instant housing”) (hereinafter “instant housing”) but transferred the instant housing on August 23, 2018 (hereinafter “instant transfer”).
B. The Plaintiff: (a) deemed that the instant house falls under the acquisition of a newly-built house or unsold house (hereinafter “newly-built house, etc.”) as prescribed by Article 99-2(1) of the Restriction of Special Taxation Act (hereinafter “Special Provision”); and (b) deemed that the transfer income tax was fully reduced or exempted pursuant to the Special Provision, the Plaintiff scheduled the Defendant to the effect that the transfer income tax for the transfer of this case for 2018 is zero won.
C. As to the Plaintiff on July 1, 2019, the Defendant excluded the application of the Special Provision on the grounds that the head of a Si/Gun/Gu was confirmed as being eligible for reduction or exemption of newly-built house, etc. pursuant to Article 99-2(4) of the Restriction of Special Taxation Act and Article 99-2(11) of the Enforcement Decree of the Restriction of Special Taxation Act in order to apply the Special Provision. On July 1, 2019, the Defendant decided and notified the Plaintiff of the transfer income tax of 6,648,050 (including additional tax) for the transfer of the instant case in 2018.
(hereinafter “instant disposition”) D.
On July 10, 2019, the Plaintiff appealed to the Tax Tribunal, but the Tax Tribunal dismissed the request on November 29, 2019.
[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 2, 4, 6, 7, Eul evidence Nos. 1 through 5, the purport of the whole pleadings
2. The details of the relevant Acts and subordinate statutes are as shown in attached statutes;
3. The key issue of the instant disposition is, even if the instant house was not confirmed as a newly-built house, etc. as prescribed by the Special Provision by the head of the Si/Gun/Gu pursuant to the relevant statutes, if it constitutes a newly-built house, etc. in substance, the Special Provision is established.