양도소득세경정거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Summary of disposition;
A. The Plaintiff’s certificate (1) on December 26, 2006, upon donation from the husband B, the Plaintiff completed the registration of ownership transfer on the ground of donation on December 27, 2006.
(2) On February 8, 2007, the Plaintiff reported the value of donated property of the instant real estate to KRW 619,886,460, applying the standard market price of the instant real estate.
B. (1) On September 5, 2017, the Plaintiff completed the registration of transfer of ownership on the instant real estate to G on the grounds of sale and purchase as of August 22, 2017. On September 30, 2017, the Plaintiff assessed the transfer value of the instant real estate as KRW 1,120,000,000, and reported and paid the transfer income tax corresponding to the standard market price at the time of donation to the Defendant as of September 30, 2017.
(2) On February 28, 2018, the Plaintiff filed a request for correction to the Defendant to refund KRW 82,194,420 of the transfer income tax paid for the period by applying the acquisition value of KRW 934,50,000 as the average value of the assessed value of each retroactive appraisal of the instant real estate on October 13, 2017 and October 16, 2017 (hereinafter “instant appraised value”).
C. (1) On May 2, 2018, the Defendant rendered a disposition rejecting a request for correction (hereinafter “instant disposition”) against the Plaintiff on the ground that “The instant appraisal value is the valuation of the instant real estate on the premise of a request for correction of capital gains tax, and is the value assessed retroactively at the expiration of ten years from the date of donation, and is the value assessed retroactively at the expiration of ten years from the date of donation. The Plaintiff rendered a disposition rejecting a request for correction (hereinafter “instant disposition”).
(2) On May 16, 2018, the Plaintiff appealed and filed a request for review with the National Tax Service. However, a ruling dismissing the Plaintiff’s request was rendered on July 26, 2018.
[Reasons for Recognition]