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. On July 1, 1997, the Plaintiff purchased the land indicated in [Attachment No. 1] No. 1 to 4 in [Attachment No. 1] from B on July 1, 1997, and purchased the land listed in Annex No. 5 in [Attachment No. 3] to C on the same day, and completed the registration of ownership transfer for the land No. 1 and 2 on July 11, 1997.
B. On November 24, 2009, the Plaintiff completed the registration of transfer of ownership on the land Nos. 1 and 2 for E Industrial Development Co., Ltd. in the process of implementing E industrial complex projects in Ulsan-gun, Ulsan-do. On January 24, 2009, on January 31, 2010, on the ground that the acquisition value cannot be confirmed as the actual transaction price for the land Nos. 1 and 2 to the Defendant on the ground that the acquisition value cannot be confirmed as the actual transaction price for the land Nos. 2,652,456,170, the conversion value based on the standard market price, and the transfer value of KRW 3,939,
C. On December 23, 2011, the Defendant determined that the acquisition value of the land Nos. 1 and 2 was excessively appropriated, and deemed the acquisition value as KRW 41,486,00 on the seal of approval agreement, and notified the Plaintiff of the advance notice of taxation amounting to KRW 781,75,740 on the aggregate of the capital gains tax accrued in the year 2009 and the special tax on rural communities.
On January 11, 2012, the Plaintiff filed a request for pre-assessment review with the Defendant on the ground that the Defendant: (a) performed a field investigation around February 14, 2012 to February 22, 2012; (b) received the statement that the sale price was KRW 238,000,000 for the first land from the seller of the first land; (c) KRW 238,851,000 for the second land; and (d) obtained the actual transaction price as the actual transaction price for the first land, KRW 309,851,000 for the second land (i.e., land 238,00,000, KRW 271,851,000 for the second land); and (c) determined the transfer margin by deeming the actual transaction price as the actual transaction price for the second land to be the actual transaction price for the Plaintiff on March 28, 2012 as the total of KRW 308,700.
E. On August 13, 2012, the Plaintiff filed an objection against the instant disposition with the Commissioner of Busan Regional Tax Office, but on August 13, 2012.