Seoul Administrative Court 2014Gudan57952 ( August 17, 2016)

Whether the transfer detailed and disposition of this case is unlawful against the principle of non-taxation for one household

At the time of the instant transfer detailed disposition, the Plaintiff owned two houses for one household, and thus does not constitute a non-taxation for one household.

2015Nu70418 Transfer detailed and revocation of disposition

Plaintiff (Appellant)

The AA

Defendant (Appellant)

Head of Seodaemun Tax Office

July 13, 2016

August 17, 2016

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

the Gu Office's place of service and place of service

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 232,607,835, which the Defendant rendered to the Plaintiff on February 4, 2014, shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is the same as that of the first instance court, except for the addition of the following paragraphs (2), and thus, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 4

2. Additional determination

A. Summary of the plaintiff's assertion

Since the part of the disposition of this case is imposed without confirmation of tax liability through taxation, it is illegal.

B. Determination

Article 21 (1) of the Framework Act on National Taxes provides that the obligation to pay income tax shall be established when the taxable period ends (Article 21 (1) and the obligation to pay additional tax shall come into existence when the liability to pay tax comes into existence. Meanwhile, Article 22 (1) of the Framework Act on National Taxes provides that "national taxes shall be determined in accordance with the procedures of the relevant tax law" and Article 10-2 of the Enforcement Decree of the same Act provides that "when the amount of tax is determined in accordance with the procedures of the relevant tax law under Article 22 (1) of the Framework Act on National Taxes, income tax shall be determined at the time when the tax base and tax amount are reported to the government (Article 22 (1) 1):

According to these regulations, income tax and its additional taxes are established at the end of the taxable period, and where the tax authority determines the tax base and amount of tax due to a taxpayer’s failure to report the tax base and amount of tax, the determination shall be made at the time of the determination. As seen earlier, the instant disposition became final and conclusive by the Defendant on February 4, 2014 because the Plaintiff failed to report the tax base and amount of tax of capital gains tax, thereby determining the Plaintiff’s tax liability by determining the relevant tax base and amount of tax. Therefore, the disposition

3. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.