양도소득세등부과처분취소
1. The part of the instant lawsuit regarding the revocation claim against the imposition of local income tax shall be dismissed.
2. The plaintiff's remainder.
1. Details of the disposition;
A. On April 14, 2004, the Plaintiff and B had acquired ownership and completed the registration of ownership transfer for each of 1/2 shares (hereinafter “the shares acquired by the Plaintiff”) out of 1/2 shares (hereinafter “the instant real estate”) in the Gyeonggi-gun Co., Ltd. and 750 square meters and 11 parcels (hereinafter “the instant real estate”). On September 20, 2005, the Plaintiff completed the registration of ownership transfer for the instant real estate due to sale in D future. < Amended by Presidential Decree No. 19068, Sep. 20, 2005>
B. On January 23, 2006, the Plaintiff filed a preliminary return on the tax base of capital gains tax at KRW 187,500,000, the acquisition value of the instant real estate, transfer value of which was KRW 155,825,00,000, the actual transaction value.
C. On January 7, 2014, the Defendant notified that the Plaintiff transferred the instant real estate from the head of Geumcheon Tax Office to D of KRW 256,70,000, and notified the Plaintiff of the rectification of the transfer income tax amounting to KRW 53,39,330 (hereinafter “instant disposition imposing the transfer income tax”) and KRW 5,339,930 (hereinafter “instant disposition imposing the transfer income tax”) and the local income tax amounting to KRW 5,39,930 (hereinafter “instant disposition imposing the local income tax”).
On April 2, 2015, the plaintiff filed a request for review with the Board of Audit and Inspection, but was dismissed on April 2, 2015.
[Ground of recognition] Facts without dispute, Gap 5, 8 through 12, Eul 1 and 2, the purport of the whole pleadings
2. The attachment to the relevant Acts and subordinate statutes shall be as follows;
3. According to Article 177-4(1), (2), and (5) of the former Local Tax Act (amended by Act No. 7843, Dec. 31, 2005), resident tax to be imposed on income tax (applicable to income tax pro rata local income tax under the current Local Tax Act) is a local tax to be paid to the head of a Si/Gun/Gu having jurisdiction over the place of tax payment, and the head of a tax office under the Framework Act on National Taxes or the Income Tax Act.