종합소득세부과처분취소
1. The Defendant imposed an global income tax of KRW 224,105,713 (including additional taxes) on the Plaintiff on May 11, 2015, which was reverted to the Plaintiff.
1. Details of the disposition;
A. On December 24, 2008, the Plaintiff newly built a multi-household house (hereinafter referred to as “old house”) with 12 households on the instant land (hereinafter referred to as “new house”) around June 2009, on the instant land, around December 24, 2008, on a multi-family house (hereinafter referred to as “multi-family house”) with 416.9 square meters in Seoul, Jung-gu (Seoul, Jungdong-gu, 248.3 square meters in size and c 168.6 square meters in size were combined with the said land on May 29, 2009.
B. Around October 2009, the Plaintiff requested D Co., Ltd. (hereinafter “D”) on October 11, 2006, which was the time of acquiring the instant real estate, as the time of price.
The appraisal value of the instant real estate (i.e., KRW 1,375,770,00 on the instant land; KRW 227,106,00 on the instant real estate; KRW 200 on the instant real estate (hereinafter “instant appraisal”) shall be deemed as the acquisition value of the instant real estate; and (ii) the necessary expenses deducted from the business income in 2009 and 2010 (including KRW 23,00,000 on the financial calculation of the purchase value of the new housing E) were the Defendant’s return and payment of KRW 12,118,541 on the global income tax for the business year 209 and global income tax for the business year 9,095,597 on the global income for the business year 2010.
C. From April 8, 2015 to April 27, 2015, the Defendant conducted a partial investigation with respect to global income tax on the Plaintiff, and on the grounds that “(i) KRW 824,175,510,00,000, which adds the registration tax to the standard market price at the time of the acquisition of the instant land, is recognized as necessary expenses for each business year in 2009 and 2010, and ② KRW 23,000,000,000 regarding the acquisition value of the former house and the financial loss related to the value of the sale price of the new house E, shall not be included in the cost of new house construction (business income necessary expenses)” on the grounds that the Plaintiff was not included in the global income tax on May 11, 2015 in the business year 209 (total tax amount of KRW 33,30,000,118,541, supra, tax amount of KRW 12,51,2015>