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 August 30, 2013, the Plaintiff acquired on September 15, 1987, transferred the building on the land in Songpa-gu Seoul and its land, the first floor and the fourth floor above ground (hereinafter “instant real estate”) to another person on August 30, 2013, and filed a transfer income tax report thereon on October 31, 2013, and the housing area of the instant real estate is larger than that of the commercial area so that the Plaintiff is exempt from taxation for one house for one household.
Considering that it is an expensive house with a case, capital gains tax was reported accordingly.
B. As a result of on-site verification of the instant real estate around January 2014, the Defendant: (a) determined that the commercial area of the instant real estate at the time of transfer is 445.16 square meters; (b) the residential area is 396.16 square meters; and (c) the commercial area is 46.8 square meters; and (b) on June 23, 2014, the Defendant issued the instant disposition to correct and notify the Plaintiff of the portion exceeding KRW 900,000,000,000 (including additional taxes) of the transfer value, as to the portion exceeding KRW 90,000,000,000,
C. The Plaintiff appealed and filed a tax appeal on September 22, 2014, but was dismissed on August 3, 2015.
[Reasons for Recognition] Evidence No. 1, Evidence No. 2-2, and the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s ground level of the first and third floor above the third floor above the Plaintiff’s assertion was used as a residence for the purpose of residence, and thus, it was unlawful to recognize the instant disposition even though the housing area of the instant real estate is larger than that of the commercial building area if it is added to the housing area, excluding it from the commercial building area.
B. According to the purport of each entry and pleading in the evidence No. 2-2 and No. 3, the instant real estate was used as a singing practice room with a neighborhood living facility (sing room) with a size of 123.82 square meters and a boiler room with a size of 46.80 square meters on the ground of the instant real estate at the time of transfer, and the portion of the instant real estate used as a house with a size of 49.68 square meters on the third floor with a neighborhood living facility (public notice source).