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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 January 14, 2008, the Plaintiff transferred 1,437 square meters and C 1,345 square meters in Gangdong-gu Seoul, Gangdong-gu and C 1,345 square meters in accordance with Articles 69 and 133 of the former Restriction of Special Taxation Act (amended by Act No. 9272 of Dec. 26, 2008; hereinafter the same), and paid capital gains tax of KRW 103,674,020 by scheduled return on March 31, 2008, on the ground that the Plaintiff is self-farmland farmland.
B. After that, Article 133 of the Restriction of Special Taxation Act was amended by Act No. 9272 on December 26, 2008, and Article 69 of the Restriction of Special Taxation Act increases to 200 million won, the Defendant refunded the transfer income tax amount of June 1, 2009, which was reduced or exempted on June 1, 2009, to 200 million won, out of the transfer income tax paid by the Plaintiff.
C. On May 31, 2012, the Plaintiff filed a request for correction with the purport that an additional refund of KRW 10 million should be made, while capital gains tax shall not be more than KRW 190 million,00,000,000,000,000,000, but the Defendant rejected the instant disposition on July 2, 2012.
On September 28, 2012, the Plaintiff filed an appeal on January 23, 2013, but was dismissed on March 25, 2013.
【Ground of recognition】 The fact that there has been no dispute, entry in the evidence Nos. 1, 2, 1 and 2, and the purport of the whole pleading
2. The Plaintiff asserted that the Plaintiff paid the amount of tax calculated at the first preliminary return by deeming it as KRW 115,193,00 (based on a reduced or exempted tax amount of KRW 100 million), and thus, the Plaintiff should deduct KRW 11,519,00,00 of the calculated tax amount under Article 108 of the former Income Tax Act (amended by Act No. 9897, Dec. 31, 2009; hereinafter the same) as the amount of tax credit for preliminary return, the Defendant should deduct the calculated tax amount of KRW 15,193,00 (based on a revised tax amount of KRW 200,00,000) from the amount of tax calculated at the preliminary return and voluntary return, as in the case of the Plaintiff’s preliminary return and voluntary payment.