부가가치세등부과처분취소
1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On June 26, 1996, the Plaintiff acquired from C a building of 256 square meters (hereinafter referred to as “instant building”) and five storys on its ground (hereinafter referred to as “instant building,” referring to the instant land and building, and hereinafter referred to as “instant real estate”). The sales contract written at the time of acquisition includes the total amount of the instant real estate sales price as KRW 1 billion.
B. On June 3, 2013, the Plaintiff transferred the instant real estate to D and E, and the sales contract executed on March 29, 2013, written at the time of the transfer, indicated the total purchase price of KRW 1.3 billion, the land purchase price of KRW 1,116,50,000, and the building purchase price of KRW 183,50,000.
C. On August 28, 2013, the Plaintiff classified the transfer value and acquisition value of the instant real estate as indicated below, and divided value-added tax of KRW 15,38,042 into KRW 15,38,042; and on July 23, 2013, the Plaintiff reported to the director of the tax office of Incheon District Tax Office the total of KRW 1,116,50,000 for each transfer value (purchase price) of the instant land of KRW 381,279,832 (367,609,992) of KRW 183,50,000 for the instant building of KRW 582,03,777 (682,390,000,000 for KRW 963,60,639,000 for each of the instant land of KRW 1,605,00 for payment and payment).
However, according to the results of the periodic audit of the Daejeon Regional Tax Office, the Defendants deemed the transfer value of the instant real estate reported by the Plaintiff to be arbitrarily determined without any reasonable proportional distribution standard, and calculated the transfer value of the instant real estate in proportion to the standard market price as follows: (a) the value of the instant real estate is calculated as KRW 764,180,367; and (b) the value of the instant real estate as indicated in the table below; and (c) on the basis of this, the head of Seocheon District Tax Office imposed KRW 48,794,630 for the transfer income tax of February 11, 2016, and KRW 50,583,480 for the first period of February 2013; and (d) the head of Seocheon District Tax Office imposed the Plaintiff each of the instant dispositions (hereinafter “each
The transfer value converted into the standard market price of the transfer value reported shall be KRW 1,116,50,000.