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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. Details of the disposition;
A. The Plaintiff filed a report of capital gains tax for the taxable year 2015 (1) on January 14, 2015) on each real estate listed in attached Table 1 List B (hereinafter “instant telecom”) with B around January 14, 2015
(2) On May 31, 2015, the Plaintiff: (a) sold 1,44,50,000 won of the transfer value of the instant Mourher (i.e., KRW 1,550,000,000; KRW 105,500,000 of the purchase value; and (b) reported and paid KRW 3,703,304 of the transfer income tax for the taxable year 2015; (c) around August 24, 2015, the Plaintiff sold to I the real estate listed in attached Table 1 List 2 (hereinafter “exchangeed real estate”); and (d) on October 31, 2015, the Plaintiff refunded the transfer value of the instant exchanged real estate to the Defendant KRW 50,514,013,620, KRW 2015; and (e) refunded the transfer income tax for the taxable year 2015, KRW 3013,2030.
B. The Busan regional tax office’s tax investigation and the Defendant’s increase disposition 1) The Busan regional tax office conducted a transfer income tax investigation on the Plaintiff from May 19, 2016 to July 22, 2016, and the Plaintiff issued a revised disposition of KRW 2,050,000 (i.e., KRW 2.., KRW 100,000 in the sales contract as of January 14, 2015 - KRW 50,000 in the amount of compensation for damage to B) but sold the instant franchise to B, the Plaintiff issued a revised disposition of KRW 1,550,000 in the sales contract, and the Defendant issued a revised disposition of KRW 105,50,000 in the amount of equipment to the Plaintiff on September 15, 2016 (hereinafter “instant revised disposition of KRW 2,000 in the amount of capital gains tax”).
C. On November 8, 2016, the Plaintiff’s request for correction of reduction and the Plaintiff’s refusal disposition is merely KRW 152,00,000,000, not for the transfer value of the instant exchanged real estate initially reported to the Defendant on November 8, 2016, and the transfer value of the instant exchanged real estate was merely KRW 50,000,000,000.