양도소득세부과처분취소
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 August 25, 1994, the Plaintiffs inherited and acquired shares of 1/2 of the Seoul Jongno-gu Seoul Metropolitan Government D, 67.10 square meters (hereinafter “instant land 1”) and 43.80 square meters of the ground housing (hereinafter “first house of this case”) (hereinafter “first real estate of this case”) (hereinafter “instant land 1 and the housing”), 2 of E, 73.70 square meters (hereinafter “instant 2 land”), 62.37 square meters of the ground housing (hereinafter “instant 2 house”) and 149.20 square meters of the neighborhood living facilities (hereinafter “instant commercial building”) (hereinafter “instant 2 real estate”), each of the instant land 2, 2, and commercial buildings, and transferred the sale price of the instant real estate to F.12, 2012, 200 million won. < Amended by Act No. 11318, Mar. 21, 2012>
(hereinafter “transfer of this case”). (b) The transfer of this case
On May 31, 2012, the Plaintiffs reported and paid KRW 65,208,870 as to the transfer of the remaining portion on the ground that the transfer value of the instant real estate No. 1 was KRW 900 million and the transfer value of the instant real estate No. 2 was KRW 1.1 billion, among each of the instant real estate, on the ground that the instant real estate is subject to non-taxation for one household. On August 31, 2012, the Plaintiffs reported and paid KRW 8,635,090, respectively on the ground that the instant real estate No. 1, 2, and its accessory land constituted “one house for one household,” but the instant real estate constitutes “one house for one household,” respectively.
C. On January 2, 2013, the Defendant: (a) calculated the transfer value of real estate No. 1 in the instant case as KRW 547,262,50, and the transfer value of real estate No. 2 in the instant case as KRW 1,452,737,50, respectively; and (b) notified the Plaintiffs of each transfer income tax amount of KRW 71,059,90,00, inasmuch as the distinction between the transfer value of real estate No. 1, 201 and the transfer value of real estate No. 2 in the instant case is unclear;
(hereinafter “instant disposition”) D.
The plaintiff was under the procedure of the previous trial.
[Reasons for Recognition] A. A. 1-1 through 3-2, 12.