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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. On January 23, 2008, the Plaintiff received a donation of 488m2 and C 1,802m2m2 (hereinafter “instant land”) from Gyeonggi-si, Gyeonggi-do, Seoul-do, and completed the registration of ownership transfer on February 20, 2008, and owned the instant land on December 22, 2014, and completed the registration of ownership transfer on December 31, 2014 with respect to the instant land expropriated on December 31, 2014, and completed the registration of ownership transfer for the Gyeonggi-do Corporation’s 80/100 shares and the remainder of 20/100 shares to Pyeongtaek Urban Corporation.
B. On January 22, 2015, the Plaintiff reported the transfer income tax for the period of 2014 to the Defendant, and paid KRW 800,430,000, the transfer value of the instant land at KRW 237,954,00, the conversion price at KRW 212,459,00, the conversion price at KRW 212,459,00.
C. On July 7, 2015, the Defendant revised the acquisition value of the instant land as the standard market price, not the conversion value, and notified the Plaintiff of the correction of the transfer income tax of KRW 4,295,250 (including additional tax) for the year 2014.
The Plaintiff filed a request for review on August 6, 2015, but was dismissed on September 24, 2015.
[Ground of recognition] The entry of Gap evidence No. 6 and the purport of the whole argument
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion is unlawful for the Defendant to impose capital gains tax on the Plaintiff prior to the determination of the aforementioned lawsuit, on September 18, 2015, on the following grounds: (a) the Plaintiff was dissatisfied with the amount of compensation for the instant land; and (b) the Plaintiff filed a lawsuit for the increased amount of compensation under the Suwon District Court 2015Guhap667, Suwon District Court 2015Guhap667; and (c) the transfer price of the instant land was not yet settled on October 6, 201
Meanwhile, when the Plaintiff transferred on April 19, 2007 at the location of the instant land and started farming houses from that time, the instant land was donated, and as such, the compensation for the instant land has not been liquidated and has not yet been yet transferred, the Plaintiff made a farmer’s house in the instant land.