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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. Details of the disposition;
A. On July 21, 1986, the Plaintiff acquired the pertinent land at KRW 3,034 square meters prior to Busan Gangseo-gu, Busan (hereinafter “instant land”) by inheritance, and transferred the purchase price to KRW 1,375,50,000 on May 31, 2012.
B. The Plaintiff did not file a final return on capital gains tax due to the transfer of the instant land (the filing date of the return on May 31, 2013). On November 29, 2013, the transfer value on November 29, 2013 is KRW 1,375,50,000, which is the actual transaction value; and the acquisition value is KRW 165,660,000, calculated the transfer income tax amount as KRW 240,153,380, and filed a return thereon, but did not pay it.
C. Meanwhile, when the Plaintiff filed a re-report after the deadline on December 10, 2013, the transfer value is KRW 1,375,50,000, which is the actual transaction value, and the acquisition value was changed to KRW 353,545,182, which is calculated by the following methods. Furthermore, the Plaintiff filed a return of tax amount to KRW 0,00 by applying KRW 712,66,326, which is the amount of capital gains tax on one’s own farmland for eight years.
The standard market price (42,410 won): 62,00 won of the officially assessed individual land price as of January 1, 1990 x 62,00 won of the officially assessed individual land price as of July 21, 1986 x 139,940 won / the aggregate of the standard market price as of August 30, 1990 and the standard market price as of August 30, 1990 / 5,760 won (the grade and standard market price as of August 30, 1990 / 15,730 won before and after August 30, 1990 / 143 grade 4,790 won) / 2/5,760 won = the publicly assessed individual land price as of August 31, 2015 】 the acquisition price as of August 30, 1990 】 5,760 won at the time of transfer / 105,3014 won at the time of transfer
C. On January 17, 2014, the Defendant notified the Plaintiff of KRW 242,508,350 of the transfer income tax reverted to the year 2012 as to the portion of which return was not made after the deadline, and thereafter, confirmed the Plaintiff’s field of transfer income tax from February 24, 2014 to March 5, 2014, and accordingly, appropriated the acquisition value excessively.