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Reasons
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(영문) 전주지방법원 2014.05.14 2013구합2000058
양도소득세 및 가산세 부과처분취소
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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. Details of the disposition;

A. On December 23, 2001, the Plaintiff purchased B large 242.3 square meters and its underground floors, and the 5th floor above ground (hereinafter “instant real estate”) in KRW 710,000,000.

B. On September 17, 2002, the Plaintiff entered into a sales contract with C and D to sell the instant real estate in KRW 850,000,000, and completed the registration of ownership transfer with respect to the instant real estate on November 21, 2002 to C and D.

C. Around February 2003, the Plaintiff prepared a written return on the expected return on the transfer income, stating “The purchase price of the instant real estate is KRW 710,000,000, the sale price is KRW 737,000,000, and the amount of voluntary payment calculated based thereon is KRW 757,156,” and the Plaintiff made a preliminary return on the transfer income tax along with the sales contract of KRW 737,000,000,000, which is a basis of the above report (hereinafter “instant multilateral contract”).

On June 8, 2012, the Defendant: (a) considered the transfer value of the instant real estate as KRW 850,00,000; (b) imposed an additional tax of KRW 116,212,220 on the Plaintiff (i.e., calculated tax amount of KRW 43,178,440; (c) additional tax of KRW 69,71,549; (d) an additional tax of KRW 69,71,549; (c) the initial determination; (d) KRW 757,156,156; and (d) reduced the said imposition amount of KRW 2,546,370 from the said transfer income tax amount on September 17, 2012; and (e) accordingly, the said disposition was corrected to KRW 113,65,850 (hereinafter “instant disposition”).

E. The Plaintiff filed an appeal with the Tax Tribunal on August 31, 2012, but the Tax Tribunal dismissed the appeal on November 13, 2012.

[Ground of recognition] Unsatisfy, entry of Gap evidence 1 to 7, purport of whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff asserts that the disposition of this case is unlawful by asserting the following grounds.

① A tax notice on the instant disposition is unlawful because it does not state the grounds for calculation of the tax base or attach a statement of calculation thereto.

In particular, imposition of additional tax is subject to imposition of principal tax.

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