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1. The Defendant imposed capital gains tax of KRW 18,056,260 on the Plaintiff on April 2, 2013.
Reasons
1. Details of the disposition;
A. On November 10, 2004, the Plaintiff acquired 60 Dongdong-gu, Incheon (hereinafter “instant old house”) No. 302, and acquired C apartment 102 Dong-dong 2201 (hereinafter “instant newly-built house”) through a reconstruction association on November 10, 2004.
B. The Plaintiff transferred the newly-built house of this case on August 28, 2007 and reported and paid capital gains tax of 60,146,310 won on or around September 2007. On or around December 2008, the Plaintiff filed a claim for rectification by applying the full reduction or exemption of capital gains tax pursuant to Article 99-3(1) of the former Restriction of Special Taxation Act (amended by Act No. 9272, Dec. 26, 2008; hereinafter the same). The Defendant accepted the claim and refunded the full amount of 54,969,045 won except for special rural development tax of 5,177,274 won to the Plaintiff.
(A) it is apparent that the amount of tax has been calculated by mistake at the initial return.
However, after about five years and four months, the Defendant: (a) deemed that the transfer income amount from the acquisition date of the previous house of this case to the date of acquisition of the newly-built house of this case does not fall under the reduction or exemption under the provisions of the above Act; and (b) calculated the reduced or exempted tax amount as KRW 3,316,045 in the way of converting the total transfer income amount by using the standard market price, as calculated below, in accordance with Article 40(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 21307, Feb. 4, 2009; hereinafter the same shall apply); and (c) deducted the excessive special rural development tax from the transfer income tax amount; and (d) imposed and notified the Plaintiff on April 2,
(hereinafter “Disposition in this case”) 】 (Standard market price at the time of the transfer of the newly-built house - Standard market price at the time of the transfer of the newly-built house) / (Standard market price at the time of the transfer of the newly-built house) / (Standard market price at the time of the transfer of the newly-built house - Standard market price at the time of the acquisition of the previous house) 】 25,886,370 won x 13,384,707 won / Capital
D. The Plaintiff.