logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 부산지방법원 2014.11.13 2014구합21036
양도소득세부과처분취소
Text

1. The Defendant’s additional tax amounting to KRW 126,988,510 for the transfer income tax corresponding to the year 2013 owed to the Plaintiff on July 10, 2013 is KRW 13,583,058.

Reasons

1. Details of the disposition;

A. On August 24, 2008, the Plaintiff’s spouse, was the owner of each land and each building on the land listed in the separate sheet (hereinafter “instant land and building”). On September 9, 2009, the Plaintiff completed each registration of ownership transfer in the Plaintiff’s name as to the instant land and building based on legacy on October 24, 2008.

B. On December 21, 2012, the Plaintiff sold the instant land and buildings to C, D, and E in total at KRW 1,155,650,000. On January 22, 2013, the Plaintiff completed the registration of ownership transfer by shares in C, D, and E as to the instant land and buildings.

C. In filing a scheduled return of capital gains tax on the instant land and building on March 31, 2013, the Plaintiff filed a return of capital gains tax base with the transfer value of 1,155,650,00 won, and the acquisition value of 1,155,650,00 won, which is the actual market value, and 82,134,640 won ( = 1,64,269,280 won (or 831,864,64,640 won + 812,404,640 won + 812,504,640 won) which is the actual market value, and voluntarily paid capital gains tax to the Defendant by voluntarily paying KRW 73,50,947, which is calculated thereby.

However, the Defendant conducted a field investigation on the Plaintiff’s preliminary return of capital gains tax, and deemed that “The value requested by the Plaintiff, which is the acquisition value of the instant land and building reported by the Plaintiff as the tax base of capital gains tax, shall not be recognized as acquisition value on the basis of the amount assessed retroactively,” and accordingly, re-calculated the acquisition value of the instant land and building as KRW 480,007,40 according to the standard market price in 2008, which was at the time of testamentary gift, based on the standard market price in 2008, and thereafter, on July 10, 2013, the capital gains

arrow