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 January 14, 2015, the Plaintiff transferred to B each real estate listed in the separate sheet No. 1 (hereinafter “the instant telecom”). On May 31, 2015, the transfer value of the instant telecom as KRW 1,444,50,000 was reported and paid KRW 3,703,304 for the taxable year 2015.
B. From May 19, 2016 to July 22, 2016, Busan Regional Tax Office conducted an investigation of capital gains tax, and notified the Plaintiff of the fact that the Plaintiff transferred the instant her her her her 2,050,000 won to the Defendant, and on September 1, 2016, the Defendant issued a disposition to correct and notify the Plaintiff of capital gains tax of KRW 232,782,725 for the taxable year 2015 (hereinafter “instant disposition”).
C. The Plaintiff appealed and filed a request for examination with the Commissioner of the National Tax Service on March 31, 2017 on December 5, 2016. However, the Commissioner of the National Tax Service dismissed the Plaintiff’s request for examination on July 7, 2017.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3, 8, 9, Eul evidence No. 1 and the purport of the whole pleadings
2. Attached Form 2 of the relevant Acts and subordinate statutes;
3. Whether the instant disposition is lawful
A. The Plaintiff’s assertion is merely a purchase price of KRW 1,702,00,000,000, which is the main point of the Plaintiff’s assertion, and thus, the instant disposition on a different premise is unlawful.
B. Determination 1) The facts acknowledged in a final judgment on a public-criminal case, etc. related to this in a tax judgment are the precious evidence, except in extenuating circumstances. However, in a case where it is deemed difficult to adopt a factual judgment in a final judgment on a relevant public-criminal case in light of various evidence submitted in the relevant tax judgment, it may be rejected (see Supreme Court Decision 95Nu3398, Oct. 13, 1995). In addition, in general, in a lawsuit seeking revocation of a tax imposition disposition, it may be rejected.
The burden of proof for a case is the taxable person.
required to be taxed; or
Indirect factual relations, even if there is no direct proof as to the facts.