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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 November 15, 198, the Plaintiff acquired and owned 73.4 square meters of land (hereinafter “the instant land No. 1”). On January 24, 1996, the Plaintiff changed the land category to the site on January 24, 1996. On December 11, 198, the Plaintiff owned the instant land No. 1 and the instant land No. 289.9 square meters adjacent thereto (hereinafter “instant land No. 2”) and ten parcels other than the instant land No. 2,736.5 square meters (hereinafter “merger”). On November 30, 2010, the Plaintiff owned the following land by combining C with the land and the building on its ground, and transferred the land and the building on its ground to the Defendant on December 30, 2010, the acquisition value of the merged land and the building on its acquisition was reverted to the Defendant for 5,36,802,740,90,305 square meters for transfer income tax, 2005,301.
B. In determining the acquisition value of the instant land No. 1, the Plaintiff applied the officially assessed land price as of January 1, 1990 to the land No. 2, which was based on the instant land No. 2. The Defendant erred in calculating the acquisition value based on the instant land No. 2. The Defendant requested the head of the Suwon Tax Office having jurisdiction over the instant land No. 1 to assess the appraisal value based on the instant land, and subsequently, determined the acquisition value of the instant land No. 1 based on the result of the appraisal, and notified the Plaintiff of the correction of KRW 42,203,750 on October 1, 201.
C. The Plaintiff filed an objection with the director of the Seoul Regional Tax Office on November 25, 201, but was dismissed on November 25, 201, and filed an appeal with the Tax Tribunal on April 26, 2012.
【In the absence of dispute over the grounds for recognition, entry of Gap evidence Nos. 1 and 2 (hereinafter each number is included) and the purport of the whole pleadings
2. The assertion and judgment
A. (1) According to the Income Tax Act regarding the procedure for calculating the acquisition price of the Plaintiff’s assertion, the head of the tax office having jurisdiction over the place of tax payment shall evaluate the acquisition price of the instant land according to the method prescribed by Presidential Decree, considering the officially assessed individual land price