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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 December 30, 2003, the Plaintiff acquired and owned the pertinent real estate by combining them with B 912 square meters and C 56.5 square meters (hereinafter referred to as “each of the instant land”). On May 28, 2013, the Plaintiff transferred the remaining land (hereinafter referred to as “instant land”) of each of the instant land among the co-owners, on the following grounds: (a) the land category was “responding”; (b) the co-owners acquired some shares from E; or (c) the land category and actual area changed after convenience are indicated as the land category and actual area; and (d) on February 29, 2012, the Plaintiff acquired and owned the said real estate; and (c) on February 29, 2012, transferred the said land 44.3 square meters and C 28.6 square meters (hereinafter referred to as “the instant land”).
B. As of January 15, 2016, the Defendant: (a) calculated the transfer value of the instant land as KRW 220,00,00 for the Plaintiff; (b) calculated the transfer value of the said land as KRW 50,510,798 for the conversion value; and (c) notified the determination of KRW 47,09,079 for the transfer income tax reverted to year 2012 for the said land; (b) calculated the transfer value of the said land as KRW 423,747,180 for the said land as KRW 89,06 for the conversion value; and (c) notified the said determination of KRW 117,812,493 for the transfer income tax reverted to year 2013 for the said land.
C. On April 25, 2016, the Plaintiff filed an objection against the Defendant on April 25, 2016. The Defendant applied the acquisition value of each of the instant lands as the actual transaction value, thereby reducing the transfer income tax for the year 2012 as KRW 47,09,079, and the transfer income tax for the year 2013 as KRW 117,812,493, respectively.
(hereinafter) The imposition disposition of capital gains tax on January 15, 2016 remaining after the reduction as above is “instant 1 disposition” and the imposition disposition of capital gains tax on January 2013 as of the same date is “instant 2 disposition” and “instant disposition” and “instant disposition” are combined therewith.
On September 2, 2016, the Plaintiff appealed to the Tax Tribunal, but filed an appeal on September 2, 2016.