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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
On February 17, 1989, the Plaintiff acquired Songpa-gu Seoul Metropolitan Government B apartment 232 Dong 1303 (hereinafter “instant apartment”), but on November 27, 2014, transferred the said apartment and reported KRW 7,795,330 to the Defendant on January 30, 2015 by applying the non-taxation provisions on one house for one household.
At the time of the transfer of the instant apartment, the Defendant deemed that the 14th floor No. 2 of Mapo-gu Seoul Metropolitan Government D Building No. 14 (hereinafter “instant officetel”) owned by the Plaintiff’s spouse at the time of the transfer of the instant apartment was an actual residential purpose, and excluded the provisions of one house (high-priced house) for one household from the Plaintiff, and on November 4, 2015, issued a correction and notification (including additional tax) of capital gains tax for 283,256,810 (including additional tax) reverted to the Plaintiff for the year 2014.
The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on January 29, 2016, but was dismissed on April 19, 2016.
【In the absence of dispute, the Plaintiff’s assertion as to the legitimacy of the instant disposition, as a whole, the instant officetels does not fall under the housing stipulated in Article 89(1)3 of the Income Tax Act. 2) The Mapo-gu Office imposed property tax on the premise that the instant officetel is a non-housing establishment. In light of such circumstances, the Plaintiff did not know that the instant officetel falls under the housing stipulated in Article 89(1)3 of the Income Tax Act.
Therefore, there is a justifiable reason that the Plaintiff was unable to pay the transfer income tax of the apartment of this case on the premise that the instant officetel constitutes a house under the Income Tax Act, and thus, the imposition of additional tax among the instant dispositions is unlawful.
3. The current market price of the instant officetel is approximately KRW 90 million, and the Plaintiff’s wife is the instant officetel.