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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. (1) On June 29, 2001, the Plaintiff acquired shares of 24,178 m23,617 m23,617 m2. (2) The Plaintiff divided the said C forest land into 23,617 m2 and 165 m2 of C forest land on September 10, 2002. The said D forest land 165 m2 was changed into a road on the same day, and the said C forest land 23,452 m2 was changed into a m24,203 m24 on February 24, 2003.
B. On November 2, 2015, the Plaintiff completed the registration of ownership transfer with respect to the shares of 4,969/178 (hereinafter “instant one parcel of land”) and shares of 4,969/178 (hereinafter “instant two parcels of land”) among the shares of 23,452 square meters in the instant land (hereinafter “instant one parcel of land”) and the shares of 165 square meters in the said D road (hereinafter “instant two parcels of land”) (hereinafter “instant transfer”); on January 31, 2016, the Plaintiff paid KRW 825,00,000,000 and other necessary expenses for each parcel of land of this case as KRW 356,50,629, the transfer value; and paid KRW 1,200,000,000 and KRW 1,60,000,000; and thereafter, the Plaintiff made a preliminary return with respect to the transfer income tax on KRW 164,206.
C. From August 11, 2016 to September 20, 2016, the Defendant conducted a tax investigation with respect to the Plaintiff, and denied the acquisition value reported by the Plaintiff on the ground that the actual acquisition value of each of the instant land cannot be verified, and pursuant to Articles 97(2)2 and 114(2) and (4) of the former Income Tax Act (Amended by Act No. 14389, Dec. 20, 2016; hereinafter the same) the conversion value of each of the instant land of KRW 459,891,92 in total for the development and transfer cost of each of the instant land shares of KRW 36,122,513 in total is less than the said total acquisition value.
B Recognizing the necessary expenses, on December 1, 2016, the Plaintiff issued a revised notice of capital gains tax of KRW 262,289,980 (including additional tax) for the Plaintiff in 2015.
(hereinafter “instant disposition”) D.
The Plaintiff dissatisfied with the instant disposition and filed a request for examination on February 27, 2017, but the Commissioner of the National Tax Service filed a request for examination on September 15, 2017.