양도소득세부과처분취소
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
1. Details of the disposition;
A. On December 13, 2002, the Plaintiff acquired 661 square meters of B site B (hereinafter “instant land”) on the ground on December 30, 2003, and newly constructed a neighborhood living facilities of 1,563.03 square meters (hereinafter “instant building”; hereinafter “instant land and the instant building” together with the instant building, and transferred the instant real estate in KRW 1.35 billion on August 11, 201.
B. On October 12, 201, the Plaintiff calculated the acquisition value of the instant real estate as KRW 1,239,161,569 (the aggregate amount of KRW 262,814,412, the value of the instant building in the instant land plus KRW 976,347,157), and paid capital gains tax by scheduled return of KRW 1,147,610.
C. From June 13, 2013 to June 28, 2013, the Defendant conducted a field investigation on the Plaintiff’s capital gains tax, and then notified the Plaintiff of the acquisition value of the instant land KRW 54,50 million based on the seal of approval agreement. The acquisition value of the instant building is KRW 466,363,637 based on the local verification on the case for which the Plaintiff applied for the refund of value-added tax at the time of construction of the instant building, and the instant disposition was issued on September 4, 2013, which corrected the amount of unpaid tax and the cumulative depreciation based on the amount, etc. based on the local verification on the case for which the Plaintiff applied for the refund of value-added tax at the time of construction of the instant building.
On October 1, 2013, the Plaintiff filed a petition with the Tax Tribunal for an inquiry on the instant disposition, but the petition was dismissed on May 1, 2014.
[Reasons for Recognition] Facts without a partial dispute, Gap 1, Eul 1-4 (including each number), the purport of the whole pleadings
2. The legality of the instant disposition
A. According to the Plaintiff’s assertion, the instant building among the instant real estate falls under “where it is impossible to recognize or confirm the actual transaction price at the time of acquisition of the relevant asset by documentary evidence,” and thus, Article 114(7) of the Income Tax Act is applicable to the lack of evidence to prove the cost of construction at the time of new construction.