양도소득세등부과처분취소
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, as an attorney-at-law, represented a clan for the purpose of seeking land redemption litigation, such as the Chuncheon City C and D Forest land (hereinafter “land”) that was brought against the Republic of Korea by the Class B (hereinafter “J”).
B. As to C and D forest land, the registration of ownership transfer was completed on July 13, 1992, and the clan completed the registration of ownership transfer on the ground of repurchase according to the result of the lawsuit. The plaintiff filed an application with the Chuncheon District Court for provisional disposition prohibiting disposition, and the provisional disposition prohibiting disposition was completed on the following day.
C. Since June 29, 1996, the Plaintiff completed the registration of ownership transfer on the ground of the cancellation of title trust with respect to 3/10 shares of each 3/10 of C and D forest land. On November 13, 1997, the Plaintiff divided C and D forest and completed the registration of ownership transfer solely with respect to E forest land of 10,506 square meters and F forest land of 425 square meters (hereinafter “instant forest and forest”).
On November 19, 2010, the Plaintiff transferred the instant forest land, and on January 21, 201, the Plaintiff reported and paid the transfer income tax by applying the transfer price to the Defendant as the actual transaction price, and the transfer price as the conversion price based on the conversion price as of June 29, 1996.
E. However, on July 13, 1992, the Defendant deemed that the Plaintiff acquired the forest land of this case from the clan through title trust, and determined the acquisition price of the forest of this case as of July 13, 1992 as the officially assessed individual land price as of July 13, 1992, and on June 16, 2015, notified the Plaintiff of the correction of capital gains tax of 294,067,967,960 and special rural development tax of 14,506,520 (including additional tax) for the Plaintiff.
F. On July 29, 2015, the Plaintiff appealed to the Tax Tribunal, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s request on May 9, 2016.
G. Meanwhile, on the other hand, on May 26, 201, the Defendant calculated the acquisition value of the instant forest as of July 13, 1992 at the conversion price as of July 13, 1992 while the instant lawsuit was pending, again, and calculated capital gains tax at KRW 38,788,530, and special rural development tax at KRW 1.