1. The plaintiff's claim is dismissed.

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

Details of the disposition

On January 12, 2016, the Plaintiff transferred land owned by the Plaintiff to the Republic of Korea in KRW 1,188,494,330,00 (hereinafter “instant land”) through the process of acquiring land for public use for C business by consultation.

On March 7, 2016, the Plaintiff is required to reduce capital gains tax on the instant land under the Restriction of Special Taxation Act.

The capital gains tax of 84,825,575 won was reported and paid as 200 million won.

The Plaintiff filed a revised return with the Defendant as KRW 100 million, and notified the Defendant to pay an additional tax of KRW 17,870,000 according to the revised return. On February 23, 2017, the Plaintiff filed a revised return for the said purpose and additionally paid KRW 17,870,000 for capital gains tax and additional tax of KRW 17,870,000.

On December 14, 2017, the Plaintiff filed a request for correction to the Defendant to the effect that the reduction or exemption limit of capital gains tax on the instant land is KRW 200 million, and even if the reduction or exemption limit is KRW 100 million, it constitutes grounds for penalty reduction or exemption. However, on January 22, 2018, the Defendant rendered a disposition rejecting the Plaintiff’s request for correction (hereinafter “instant disposition”).

[Ground of recognition] The facts without dispute, Gap evidence Nos. 1 through 4 (including each branch number in the case of additional serial number), and the gist of the plaintiff's assertion as to the legitimacy of the disposition of this case as a whole, the capital gains tax reduction limit of KRW 200 million was reduced to KRW 100 million according to the amendment of the Restriction of Special Taxation Act (Act No. 13560, Dec. 15, 2015) but Article 63 of the Addenda of the same Act (Act No. 13560, Dec. 15, 2015) has passed since the transitional measure under Article 22 of the Act on Acquisition of and Compensation for Land, etc. for Public Works Projects before January 1, 2016, transfers the land within the project area that meets the requirements prescribed by Presidential Decree, such as the project operator's ratio of land acquisition, etc., among the project area for which a public announcement has been made pursuant to Article 22 of the same Act.