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(영문) 서울행정법원 2018.11.28 2018구단61034 (7)
양도소득세 부과처분취소
Text

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 April 6, 1986, the Plaintiff: (a) on April 6, 1986, 2,403 square meters of forest B, C, 122 square meters of road, D forest land, 1,587 square meters of forest land, and 817 square meters of forest land E (hereinafter referred to as “instant land”; and (b) on the sole basis of the lot number when indicating some of the land.

[1] Inheritance (hereinafter “instant inheritance”)

(2) On June 3, 2015, the Plaintiff transferred each land B, C, D, and E on August 12, 2015.

B. Report on capital gains tax: (a) On May 31, 2016, the Plaintiff filed a final return on capital gains tax for the year 2015 with the tax amount to be paid to the Defendant as KRW 904,819,401 in connection with the transfer of the instant land. (b) The Plaintiff at the time of filing the final return; (c) delegated by Article 97(1)1 (a) of the former Enforcement Decree of the Income Tax Act (amended by Act No. 13558, Dec. 15, 2015; hereinafter the same shall apply) stipulating the method of calculating the actual transaction price at the time of land acquisition (amended by Presidential Decree No. 26600, Oct. 23, 2015; hereinafter the same shall apply) under Article 163(9)1 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 16600, Aug. 30, 190; hereinafter referred to as “the Enforcement Decree”).

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