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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 August 5, 2008, Nonparty B (Plaintiff’s Chook) paid KRW 796,829,400,000 of capital gains tax on September 8, 2008, to the effect that Nonparty B transferred KRW 10,502 square meters of forest land (hereinafter “instant land”) acquired in KRW 4.7 billion on April 14, 2005, to KRW 7.53 billion on August 5, 2008.
B. In the process of a regular inspection of the Busan District Tax Office’s book, the pertinent land category on the public register constitutes forest land or land for non-business not cultivated by B as farmland, and as a result, B arbitrarily assessed the value of forest trees on the ground of the instant land and excluded it from the transfer value. Accordingly, on July 8, 2010, the Busan District Tax Office notified B of the correction of capital gains tax of KRW 2,539,941,050 for the transfer income tax of KRW 2,539,941,050 for the year 2008. While B filed a request for a trial against this, it was dismissed on November 12, 2010.
C. Around April 1, 2011, a mid-term regional tax office failed to pay capital gains tax on the instant land, conducted an investigation of tracking a person evading disposition on default. As a result, the Central Regional Tax Office and Seocheon District Tax Office determined that the Plaintiff made title trust on the instant land to B, and the mid-term regional tax office notified the Defendant having jurisdiction over the Plaintiff’s domicile of “to impose capital gains tax of KRW 3,374,332,80 by applying an unfair non-declaration penalty tax (40%)” and the Defendant imposed capital gains tax of KRW 3,375,32,80 on the Plaintiff according to the above notification (hereinafter “instant disposition”).
The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on June 17, 201, but dismissed the appeal on July 18, 2013, and filed the instant lawsuit on September 30, 2013.
[Ground for Recognition: Facts without dispute, Gap evidence 1 through 3, Eul evidence 1, 2, 5 through 7, and the purport of whole pleadings]
2. The assertion and judgment
A. The summary of the Plaintiff’s assertion 1 is land for non-business use.