양도소득세경정거부처분취소
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 February 14, 2006, the Jongno-gu Seoul Metropolitan Government building B large 382.1 square meters (hereinafter “instant building”) and above-ground buildings (hereinafter “instant building”) owned by C, and the ownership transfer registration was completed due to inheritance due to a consultation division under D’s name on March 15, 2006, 2/3 shares (hereinafter “instant real estate”) were registered in the Plaintiff’s name, and 1/3 shares were registered in the name of E on December 27, 2005 in the name of E.
B. Since then, the instant real estate was sold through a voluntary auction on April 30, 2012, and the ownership transfer registration was made in the name of F on April 30, 2012.
C. On October 17, 2012, the Plaintiff reported the transfer income tax of the instant real estate at KRW 996,562,166, and the acquisition value at KRW 900,000, but did not pay the transfer income tax.
On February 1, 2013, the Defendant issued a revised notice of the transfer value of the instant real estate at KRW 1,034,425,206, and the acquisition value at KRW 600,000,000 (including additional taxes for insincereness) of capital gains tax calculated by deeming the transfer value of the instant real estate as KRW 1,034,425,206 (hereinafter “instant disposition”).
E. The Plaintiff appealed to the instant disposition and filed an appeal on September 6, 2013, but the Tax Tribunal dismissed the said claim on December 17, 2013.
[Reasons for Recognition] Facts without dispute, Gap 1 to 4, 10 evidence, Eul 1 (including each number), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. On May 30, 1995, the Plaintiff’s husband E purchased KRW 240,000 square meters adjacent to the road among the instant land (the first sales contract). On December 27, 2005, the remaining part of the instant land of KRW 282.1 square meters and the instant building were purchased at KRW 900,000 (the second sales contract).
Therefore, even though the sales contract of December 27, 2005 entered the purchase price of the instant land and building as KRW 900 million, it is a portion of 282.1 square meters among the instant land.