Seocho 2012west 1743 (Law No. 13, 2012)

Any act of reporting the transfer price by attaching a sales contract with a false statement on the transfer price shall constitute a fraud or other unlawful act.

Since a sales contract which prepares and submits a false statement of the price of real estate transfer, and reports and pays the transfer income tax on the basis thereof, this constitutes a case of evading national taxes by fraud or other unlawful act, and thus the exclusion period of imposition of transfer income tax is applied for

2012Gudan21782 Revocation of Disposition of Imposing capital gains tax

KimAAAA

Head of Nowon Tax Office

April 24, 2013

May 29, 2013

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The Defendant’s disposition of imposition of capital gains tax of KRW 000 for the year 2003 against the Plaintiff on October 5, 201 shall be revoked.

1. Details of disposition;

"가. 원고는 2003. 7. 21. 남양주시 별내면OO리 0000 답 136㎡，000 답 20㎡ 및 그 지상 건물(이하이 사건 부동산')을 취득하였다가， 2003. 9. 30. 김OO에게 양도 하였다.",나. 원고는 2003. 9. 30.경 피고에게， 이 사건 부동산의 양도가액이 000원，취득가액이 000원임을 전제로 양도소득세 0000원을 신고'납부하였다. 그러나 피고는 이 사건 부동산의 실지양도가액이 000원이라는 이유로， 2011. 10. 5. 원고에게 양도소득세 0000원을 경정・고지하였다(이하 '이 사건 처분'이라 한다).

C. The Plaintiff underwent the pre-trial procedure.

[Reasons of Assumption] Unsured Facts, Gap 1, Eul 1, 2, and 9, and the purport of the whole pleading

2. Whether the disposition is lawful;

A. The plaintiff's assertion

The Plaintiff sold the instant real estate to KimO in KRW 000, and the instant disposition made on a different premise is unlawful.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

According to the entries in Eul 3 and 6 through 9, and the purport of the entire testimony and arguments of MaOO, the plaintiff transferred the real estate of this case to 000 won, and the plaintiff prepared and submitted a sales contract stating the transfer price of the real estate of this case to 000 won to the defendant and reported and paid the transfer income tax on the basis thereof. Thus, this constitutes a case where a taxpayer evades national tax by fraudulent or other unlawful act, and thus, the exclusion period for imposition of the transfer income tax on the transfer of the real estate of this case is 10 years, and the disposition of this case is lawful on the premise that the transfer price of the real estate of this case is 00 won within the exclusion period for imposition.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed for reasons.