beta
Text
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. In relation to the C development project, which is the comprehensive leisure facility of the B B in Gunsan-si, the Plaintiff purchased each of the lands listed in the separate sheet Nos. 1 through 5, 7, 8, 10 through 15, 17 through 41 from the previous North Korean Environment Agriculture Cooperatives around February 2007 and acquired each of the lands listed in the separate sheet Nos. 3,029,30,000,000, and around April 2008, each of the lands listed in the separate sheet Nos. 6, 9, and 16,262,730,000.
(hereinafter referred to as “each of the instant lands” in the separate sheet acquired by the Plaintiff. (b)
The Plaintiff: (a) from June 8, 2009 to December 9, 2009, the Plaintiff disposed of 13 parcels of land listed in the separate sheet Nos. 1 to 2,679,440,000 among each of the instant lands to the Ministry of National Defense; (b) around September 10, 2009, 12 parcels of land listed in the separate sheet Nos. 14 to D in the separate sheet No. 14 to 1,40,00,000; (c) around December 17, 2009, 223,560,000 won; and (d) from October 7, 2009 to December 23, 2009 to the Trade Association; and (d) transferred each of the instant parcels of land to E in the separate sheet No. 27 to 415,400,400,415,000 each of the instant lands.
C. The Plaintiff estimated global income in 2009 by applying simple expense 79.9% to global income tax base and tax amount based on the premise that income equivalent to the gains from the transfer of each of the instant land falls under the transfer income subject to separate taxation, and reported and paid KRW 591,431,320 to the Defendant on May 31, 2010.
However, according to Article 64 of the former Income Tax Act (amended by Act No. 12169, Jan. 1, 2014; hereinafter the same), the Defendant constitutes business income, not capital gains, and each of the above lands constitutes non-business land. Accordingly, pursuant to Article 64 (1) 1 of the same Act (the calculated amount of global income tax based on global income tax) and Article 64 (1) of the same Act, which are special provisions for calculating the amount of tax on real estate sales brokers.