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1. We dismiss the part of the instant lawsuit seeking revocation of the disposition imposing capital gains tax for the year 2014.
2. The plaintiff.
Reasons
1. Details of the disposition;
A. On October 30, 2012, the Plaintiff: (a) acquired at the auction procedure, on October 30, 2012, “YYY-gu B site B; and (b) transferred the same on April 22, 2016, the date of receipt of registration on the register of the register; and (c) filed a preliminary return of capital gains tax.
B. The Plaintiff: (a) acquired the instant real estate at the voluntary auction on July 28, 2015 and transferred the said real estate to “(i) 407 square meters and housing site C; (b) 581 square meters and housing site 134.19 square meters and housing site; (c) 410 square meters and housing site 134.19 square meters and housing; (b) 3; and (c) on July 27, 2015, the Plaintiff transferred the said real estate to F (real estate); (b) 950,000,00 necessary expenses; (c) 355,77,910 square meters and housing site; and (d) 420,000 square meters and housing site; and (c) 134.19 square meters and housing; and (d) 40,000,000 won, acquisition tax; and (e) transferred the said real estate to H (real estate) as KRW 950,000,0000.
(2) Determinations (Adjustment) 14,315,654 won, acquisition tax, etc., 160,406,436,436,246,17,484 won, 164 won, 160 won, 355,277,910 won, 789,564 won, 789,593,564 won, 564 won, 420,000 won, and 160,406,436 won, -246,177,484 won, following the following:
C. On February 15, 2017, the Plaintiff filed a claim for rectification with the purport that the transfer value of the instant real estate should be corrected to KRW 543,416,080, which was actually transferred from the transferee (F, G, and H).
The Plaintiff, as indicated below, maintained the agreed amount of 420,000,000 won including the transfer value of 950,000,000 won at the time of the initial preliminary return, and excluded the transfer value from necessary expenses when applying for the above correction.
Accordingly, after undergoing a tax investigation, the Defendant determined that the transfer value of the instant real estate is reasonable as KRW 950,000,000, which is the initial reported amount including the agreed amount of lien, and that the Defendant would refuse the Plaintiff’s request for correction on February 15, 2017 through the “Notice of Tax Investigation Results” on May 29, 2017.