beta
Text
1. Of the instant lawsuit, the Defendant’s local income tax of KRW 58,705,90 against the Plaintiff on June 7, 2012, which belonged to the year 2006.
Reasons
1. Details of the disposition;
A. From March 12, 1997, the Plaintiff purchased the sales price of KRW 1,572,00,000, the entire land of this case in the name of the Plaintiff on March 1997, the Plaintiff completed the registration of ownership transfer on the entire land of this case on March 19, 197.
B. After that, 17,563 square meters of the above C’s land were 17,563 square meters of E miscellaneous land in E-si (hereinafter “instant land”) following the procedures for division and land category change.
C. On December 28, 2006, the Plaintiff sold the instant land in KRW 1,859,550,000 to the Leean Construction Co., Ltd. (hereinafter “Nowan Construction”) and completed the registration of ownership transfer in the name of the construction in this case on December 29, 2006.
On February 28, 2007, the Plaintiff reported and paid KRW 67,851,270 to the Defendant on February 28, 2007 by calculating the transfer income amount with the transfer value of KRW 1,859,550,000, and the acquisition value of KRW 1,572,00,000.
E. From April 12, 2010 to April 30, 2010, the Director of the Gwangju Regional Tax Office: (a) conducted a tax investigation on the transfer income tax of the instant land from April 12, 2010 to April 30, 2010; (b) determined that the Plaintiff’s acquisition value of the instant entire land was KRW 1,200,000; and (c) accordingly, the Defendant determined the acquisition value of the instant land as KRW 1,200,000; and (d) subsequently, on June 10, 2010, notified the Plaintiff of the amount of transfer income tax of KRW 150,572,940.
F. However, as a result of the Board of Audit and Inspection’s audit of tax investigation operational status from October 6, 201 to November 24, 2011, the instant land cannot be confirmed by books or other documentary evidence, and thus, the said acquisition value shall be deemed KRW 61,229,085, which is the conversion price, and accordingly, the Defendant notified the Defendant that the transfer income tax should be corrected accordingly.
G. Accordingly, the Defendant against the Plaintiff on June 7, 2012.