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1. The Defendant’s imposition of capital gains tax of KRW 60,393,540 against the Plaintiff on April 1, 2013 shall be revoked.
Reasons
1. Details of the disposition;
A. On October 18, 1999, the Plaintiff acquired 102 square meters of land B in Seongbuk-gu Seoul and 100.76 square meters of housing (hereinafter “instant old housing”) and acquired C apartment 113 Dong 1401 (hereinafter “instant newly-built house”) through the redevelopment association on June 5, 2003.
B. On December 28, 2007, the Plaintiff transferred the newly-built house of this case on or around February 2008, and calculated 82,131,050 won as capital gains tax calculated pursuant to Article 99-3(1) of the former Restriction of Special Taxation Act (amended by Act No. 9272, Dec. 26, 2008; hereinafter the same) and reported the transfer income tax as zero won.
C. The Defendant, on April 1, 2013, deemed that the transfer income amount from the acquisition date of the previous house of this case does not fall under the reduction or exemption under the provisions of the above Act, and imposed and notified the Plaintiff on April 1, 2013, KRW 60,393,547 (including KRW 20,89,90,90) of the transfer income tax for rural development tax by calculating the reduced or exempted tax amount as KRW 32,764,103 in the way of converting the total transfer income by using the standard market price as follows pursuant to Article 40(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 21307, Feb. 4, 2009; Presidential Decree No. 21307, Feb. 4, 2009).
(hereinafter “Disposition in this case”). The amount of income subject to abatement or exemption in the calculation formula 263,141,806 】 (Standard market price at the time of the acquisition of the newly-built house - standard market price at the time of the acquisition of the newly-built house) / (Standard market price at the time of the acquisition of the newly-built house) / (Standard market price at the time of the acquisition of the newly-built house) / (Standard market price at the time of the acquisition of the newly-built house) 】 (82,131,050 won 】 income amount subject to abatement or exemption 】 159,165,357 / (260,64,00 won for capital gains tax base - capital gains
D. The Plaintiff appealed and filed an appeal with the Tax Tribunal, but was dismissed on March 24, 2014.