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. The Plaintiff acquired and owned, respectively, ① B apartment No. 6, 707, Dong 707 (hereinafter “instant apartment”) in Songpa-gu Seoul, Songpa-gu, Seoul (hereinafter “instant housing site”) and ③ Housing Building on the ground of the instant housing site (hereinafter “instant housing”), and transferred the instant apartment on August 10, 2016.
(2) Article 2(2) of the Cultural Heritage Protection Act provides that “The transfer of this case” refers to the transfer of this case’s income accrued to the Plaintiff. On the other hand, the housing site of this case was designated as a designated cultural heritage pursuant to Article 2(2) of the same Act.
On September 26, 2016, the Plaintiff reported to the Defendant that the instant capital gains constituted non-taxable income based on the transfer of “one house for one household”.
C. On June 22, 2017, the Defendant deemed that the instant capital gains are not exempt from taxation, and determined and notified the Plaintiff of KRW 79,643,770 (including additional taxes) of the capital gains tax reverted to year 2016.
hereinafter referred to as "disposition of this case"
(D) On September 21, 2017, the Plaintiff dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on September 21, 2017, but the Tax Tribunal dismissed the appeal on December 5, 2017. [The Plaintiff did not have any dispute over the grounds for recognition, the entries in Gap’s subparagraphs 1 through 4, and Eul’s evidence 1, and the purport of the entire pleadings.
2. The original text of the relevant laws and regulations is as stated in the “related Acts and subordinate statutes” in the attached Form, and the main contents are as follows.
In other words, Article 89(1)3 (a) of the former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016; hereinafter the same) provides that income from the transfer of “one house for one household prescribed by Presidential Decree” shall be non-taxation. Article 154(1) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27829, Feb. 3, 2017; hereinafter the same) defines the concept of “one house for one household” subject to non-taxation.