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1. On September 27, 2016, the Defendant imposed capital gains tax of KRW 872,008,420 on the Plaintiff for the year 2010.
Reasons
1. Details of the disposition;
A. On October 21, 2009, the Plaintiff: (a) awarded a successful bid of KRW 523 million on land and its ground buildings (hereinafter collectively referred to as “instant real estate”), located in the Dong-gu, Busan; and (b) completed the registration of ownership transfer on the same day; and (c) completed the registration of ownership transfer on July 1, 2010.
B. C, on July 1, 2010, after completing the registration of ownership transfer with respect to the instant real estate in its own name, completed the registration of ownership transfer in D and E (hereinafter “D, etc.”) on the same day.
C. The Plaintiff sold the instant real estate at KRW 50 million to C, and on August 13, 2010, filed a preliminary return of capital gains tax on August 13, 2010, but C did not report capital gains tax.
On June 1, 2014, the Defendant: (a) conducted an investigation into capital gains tax against the Plaintiff, and (b) determined that C only lent the instant real estate to the Plaintiff as an insolvent person; (c) that the Plaintiff transferred the instant real estate to D, etc. with the purchase price of KRW 690 million; and (d) notified the Plaintiff of the capital gains tax of KRW 126,91,160 that reverts to the year 2010 (hereinafter “the instant first capital gains tax”).
E. Around June 2016, the director of the Central Regional Tax Office: (a) performed a comprehensive audit against the Defendant; (b) directed D, etc. that the Plaintiff would transfer the instant real estate to KRW 1.54 billion; and accordingly, (c) on September 27, 2016, the Defendant corrected and notified the Plaintiff of KRW 872,008,420 (including additional tax; hereinafter “the second capital gains tax of this case”) of the capital gains tax corresponding to the year 2010.
(f) On December 8, 2016, the Plaintiff filed an objection against the instant disposition with the Commissioner of the Regional Tax Office of Busan, but was dismissed. On February 13, 2017, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service, but was dismissed on May 16, 2017.
[Ground of recognition] Gap evidence 1, 2, 5, 7, 9-7, 9-9-10, 9-13 through 18, 1.