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1. On March 18, 2016, the director of the tax office having jurisdiction over the transfer income tax of 289,208,360 won reverted to Plaintiff A for the year 2006.
Reasons
1. Details of the disposition;
A. On November 1, 2003, Plaintiff A acquired 660/4 of the amount of 4,364 square meters of land in Gyeyang-gu, Seoyang-gu, Seoyang-gu (hereinafter “Before subdivision”). Plaintiff B acquired 3,704/4 of the amount of 4,364 shares of land before subdivision due to sale and purchase on November 28, 2003.
B. The land prior to the subdivision was 30 square meters and E forest land E,034 square meters due to registration conversion, partition, and land category change on October 28, 2005. The land prior to the subdivision became 3,704 square meters of E forest land and 330 square meters of F forest land (hereinafter “divided land”) on December 9, 2005.
C. Plaintiff A newly constructed a building on D land and completed registration of ownership preservation on November 15, 2005. After doing so, Plaintiff A’s land and F land were owned solely by Plaintiff A, and Plaintiff B’s land were owned by Plaintiff B through partition of co-owned property.
1) On October 25, 2005, Plaintiff A and H are the land and the building on the ground, and the land F on December 22, 2005 (hereinafter “instant real estate 1”).
(2) On January 9, 2006, Plaintiff B sold land E on August 23, 2005 (hereinafter “instant real estate”) to G and H, and filed a transfer income tax return with the transfer value of KRW 420,000,000, after completing the registration of transfer of ownership on January 9, 2006. (2) Plaintiff B sold the instant real estate to G and H on August 23, 2005, and completed the registration of transfer of ownership on January 9, 2006, with the transfer value of KRW 480,000,000.
E. On March 10, 2015, G and H sold the instant key real estate to I, and completed the registration of ownership transfer on April 1, 2015, and reported the transfer income tax of KRW 1,650,000 with the transfer value as KRW 1,650,000.
However, in the course of conducting a tax investigation on G and H by the head of the Dong Yangyang Tax Office, the transfer value of Plaintiff A’s real estate No. 1 in the instant case is KRW 730,291,00 and the transfer value of Plaintiff B’s real estate No. 2 in the instant case is KRW 919,709,000, and Defendant Pakistan Tax Office belongs to Plaintiff A in March 18, 2016.