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. B completed the entire registration of transfer of all co-owners (E and F) shares of all co-owners (E and F) on the first floor of the sales outlet No. 103 (the steel framed, 77.47 square meters; hereinafter “instant 103”) and the first floor No. 104 (the steel framed, 66.30 square meters; hereinafter “instant 104”) on December 26, 2001, No. 13020 of receipt No. 13020 on September 20, 201, each of the co-owners (E and F) on the ground of sale on September 20, 201.
(hereinafter referred to as the “instant commercial building”). B. In the case of the instant 103 and 104 together, hereinafter referred to as the “instant commercial building”).
On March 27, 2002, the Plaintiff completed each of the registration of ownership transfer (hereinafter “the registration of ownership transfer”) based on the sale on March 20, 202, from No. 46688, which was received on March 27, 2002.
C. On February 23, 201, the Plaintiff completed the registration of ownership transfer for G on January 14, 201 (the transaction value of 510 million won; hereinafter “instant transfer”) due to the sale on January 14, 201 (the transaction value of 500 million won; hereinafter “instant transfer”) with Ansan-Support 15652, which was received as of February 23, 201.
The Plaintiff completed the registration of ownership transfer to G on January 14, 201, with Ansan-Support No. 15653, which was received on February 23, 2011, for the instant 104, for sale (490 million won).
E. On May 2, 2011, the Plaintiff: (a) calculated gains on transfer with the transfer value of KRW 1 billion; (b) acquisition value of KRW 783,00,000; and (c) reported and paid capital gains tax amounting to KRW 44,719,865.
F. On February 1, 2012, the head of Sung-Nam District Tax Office: (a) calculated gains from the transfer of the instant case with the transfer value of KRW 1 billion; (b) acquisition value of KRW 483,00,000; and (c) imposed a disposition imposing capital gains tax of KRW 89,528,320 (a total determined tax amount of KRW 134,248,194 after deducting KRW 44,719,865, which was already paid at KRW 10) (hereinafter “instant disposition”).
(g)the jurisdiction of Sungnam-do;