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Reasons
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(영문) 대구지방법원 2015.01.28 2014구합21471
양도소득세부과처분취소
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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. The Plaintiff is the owner of Yongsan-gu Seoul Metropolitan Government D apartment B and D apartment B, 301 (hereinafter “D apartment”), and acquired the right to move into the housing site development zone (hereinafter “the right to move into the housing site”) executed by SH on February 6, 2003 by the head of Yongsan-gu Seoul Metropolitan Government (hereinafter “head of Yongsan-gu”).

B. On May 23, 2007, the Plaintiff entered into a sales contract of E 11 Complex No. 1102 Dong 1803 (hereinafter “G apartment complex”) (hereinafter “instant sales contract”) with the Plaintiff on May 23, 2007 (hereinafter “H”). On September 27, 2007, the Plaintiff transferred the instant sales right to KRW 561,426,000 to H and I (hereinafter “H”) and drafted a contract to succeed to the right.

C. On May 27, 2008, the Plaintiff calculated the transfer income amount of KRW 190 million to the Defendant (i.e., transfer value of KRW 561,426,00 - sale amount of KRW 371,426,00), the tax payable of KRW 94,853,100, and filed a final return of transfer income tax for the year 2007.

However, as the Plaintiff did not pay the above capital gains tax, on October 1, 2008, the Defendant issued a notice of collection of capital gains tax of KRW 94,984,960 (including additional dues) reverted to the Plaintiff in 2007, and the Plaintiff paid the said capital gains tax in full from December 31, 2008 to March 5, 2012.

On April 30, 2013, the Plaintiff filed an application for grievance with the Defendant that the said transfer income tax should be revoked, as the Plaintiff’s right to sell the instant land was J and K (hereinafter “J, etc.”). Around May 2013, the Plaintiff’s Civil Rights and Interests Committee accepted the Plaintiff’s application for grievance, and notified the Plaintiff of the decision that the exclusion period for imposition of the transfer income tax on the Plaintiff’s right to purchase the instant land transferred to J, etc. on September 30, 2003 shall be ten years.

E. Accordingly, the defendant is against the plaintiff.

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