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Reasons
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(영문) 서울행정법원 2019.10.01 2018구단77930
양도소득세경정거부처분취소
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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 September 4, 1997, the Plaintiff jointly acquired a building B in Jung-gu in Seoul and its site (5,00,000,000,000,000,000 won and 2,000,000 won and 2,000,000 won and 2,00,000 won and 2,00 won and 5,00,000,000 won and 2,000 won and 5,000,000 won and 2,00,000 won and 2,000

B. On April 9, 2013, the Plaintiff: (a) the transfer value of KRW 733,333,333 equivalent to 1/3 of the transfer price of real estate in this case; and (b) the acquisition value of KRW 614,460,00 corresponding to 1/3 of the conversion value, deeming that the actual transaction price is unclear; and (c) reported after the deadline for the transfer income tax of KRW 13,987,290; and (d) on November 20, 2013, the Plaintiff paid the transfer income tax of KRW 284,190,000 corresponding to the Plaintiff’s share ratio calculated by subtracting depreciation costs on the premise that the actual transaction price of the instant real estate in this case is KRW 90,000,000, based on the acquisition price of KRW 99,780,220,000.

C. On October 11, 2017, the Plaintiff filed a request for correction of transfer income tax claiming for refund of transfer income tax paid after filing the revised return, claiming that the actual transaction price of the instant real estate should be calculated as the converted value on the ground that it is unclear. However, on October 18, 2017, the Defendant rejected such request on the ground that the actual transaction price of the instant real estate is KRW 900,000,000, and the Plaintiff filed an objection thereto.

The Defendant, while the Seoul National Tax Service’s actual transaction value of the instant real estate in relation to the Plaintiff’s filing of objection falls short of KRW 900,000,000, the capital expenditure paid in 2003 plus KRW 101,200,000, less the depreciation cost of KRW 47,417,531, which was appropriated as necessary expenses from 2003 to 2009, less the depreciation cost of KRW 47,417,927,486, which falls under the Plaintiff’s share ratio, as the Plaintiff’s acquisition value, makes a decision to rectify the tax base and tax amount on January 2

1. A decision was made to refund KRW 10,455,709 in total over 10.10

The defendant.

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