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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 February 11, 2004, the Plaintiff acquired C502, located in Jongno-gu Seoul Metropolitan Government Category B (hereinafter “instant real estate”) from a public construction corporation (hereinafter “public construction”), but transferred KRW 735,000,000 to Nonparty D on December 5, 201.
B. On December 29, 2012, the Plaintiff filed a transfer income tax report by calculating the acquisition value of the instant real estate as KRW 73,069,663, which is the conversion value, to the Defendant. However, upon conducting a field investigation on the Plaintiff’s report, the Defendant issued the instant disposition imposing KRW 576,787,000 (including penalty tax for failure to file a report, KRW 3,601,07, KRW 3,953,983,00 (including penalty tax for failure to pay, KRW 3,601,07, KRW 3,953,983, and KRW 57,00,00 in total, and KRW 43,565,830 (including penalty tax for failure to pay due diligence, KRW 3,607, KRW 3,953,983, and KRW 983) that the Plaintiff shall receive from public construction.
C. On March 23, 2013, the Plaintiff filed an objection against the instant disposition, but was dismissed. On July 22, 2013, the Plaintiff filed an appeal with the Tax Tribunal, which was dismissed on December 23, 2013.
【Ground of recognition】 The fact that there has been no dispute, Gap 2, 3 evidence, Eul 1, the purport of the whole pleading
2. On October 18, 2002, the Plaintiff’s summary of the Plaintiff’s assertion entered into an additional construction agreement with the construction cost of KRW 390,90,09,09 (Additional tax separate) on March 19, 2003, with the contract price of KRW 424,352,272 (Additional tax separate). The Plaintiff entered into an additional construction agreement with the construction cost of KRW 36,540,00 (Additional tax separate) on January 7, 2004.
However, the public construction was ordered to make a provisional attachment of KRW 176,787,00 as the claimed amount until October 10, 2003 because the remaining construction costs paid 200 million won out of the construction costs on five occasions and the plaintiff did not pay the construction costs.