양도소득세부과처분취소
1. The following part of the judgment of the first instance shall be revoked:
The defendant against the plaintiff on December 1, 2009.
1. Details of the disposition;
A. On August 4, 1970, the Plaintiff acquired and owned 453 square meters of land B in Gwanak-gu in Seoul Special Metropolitan City (hereinafter “instant land”) and sold the instant land to a voluntary auction on October 18, 2007, and the Plaintiff did not report the transfer income tax on the transfer of the instant land.
B. On December 1, 2009, the Defendant deemed the instant land as miscellaneous land and excluded the special long-term holding deduction, and applied the heavy taxation rate of 60% to impose and notify the Plaintiff of KRW 73,296,720 (including additional tax) of the transfer income tax for the year 2007.
C. Although the Plaintiff filed a lawsuit seeking revocation of the initial disposition of this case, the first instance court and the lower court rejected the lawsuit, and thereafter appealed by Supreme Court Decision 2012Du15371, the Supreme Court reversed and remanded the lower judgment on October 30, 2014 to the effect that, “In the event that the portion of the instant land is divided into the land for business and the land for non-business use, where one parcel of land is divided into the land for business use and the land for non-business use, and thus, the different tax rates are applied respectively by deeming the portion of the land for business use and the portion of the non-business use as a single asset.” However, the lower court reversed and remanded the lower court’s judgment to the effect that the part of the instant land is unlawful by not
According to the result of a request for surveying and appraisal with respect to the Seoul Vice-Governor of the Seoul Southern National Land Information Corporation, among the land in this case, the area of a drainage channel is 24 square meters, and the area of a mountain road is 61 square meters.
E. On September 3, 2015, the Defendant rendered a decision of correction to reduce the portion exceeding 60,927,447 won (12,369,281 won) of the initial disposition of this case by applying a special long-term holding deduction, deeming that the portion of the above drainage and mountain trails among the land in this case does not correspond to the land for non-business use.
As above, reduced as of December 1, 2009 60,927.