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1. Imposition of capital gains tax of KRW 128,408,190 on August 7, 2015 against the Plaintiff and imposition of capital gains tax of KRW 128,408,190 on the Plaintiff and April 7, 2016.
Reasons
1. Details of the disposition;
A. On September 21, 2009, the Plaintiff purchased the pertinent land and building 239 square meters in Busan, Seo-gu C, Busan, and operated D childcare centers. On December 7, 201, the Plaintiff: (a) transferred the instant first real estate to E on December 7, 201; and (b) on February 14, 2012, on February 14, 201, filed a preliminary return of capital gains tax of KRW 350,000,000, acquisition value of KRW 300,000,000, and other necessary expenses; (c) KRW 4,400,000,000, capital gains amount of KRW 45,60,000,000.
B. On March 6, 2007, the Plaintiff purchased the pertinent land and building from F to 693.6 square meters in Busan Seo-gu G, Busan (hereinafter “instant real estate”) and operated H kindergarten. On February 28, 2012, the Plaintiff: (a) transferred the instant real estate to I on April 30, 2012; (b) filed a preliminary return of transfer income tax of KRW 1,600,000 in the transfer value; (c) acquisition value of KRW 1,171,177,000 in the instant real estate; (d) acquisition value of KRW 122,182,00 in other necessary expenses; and (e) special deduction for long-term possession of KRW 36,796,00 in the special deduction for long-term possession; and (e) transfer income amount of KRW 269,843,00 in the capital gains tax.
C. On August 7, 2015, the Defendant investigated the Plaintiff’s transfer income tax, and omitted the transfer value of KRW 150,00,000 among the loan succession amounting to KRW 170,00,000 and KRW 179,132,000 among the loan succession amount of KRW 170,00,00 in connection with the transfer of real estate of this case. With respect to the transfer of real estate of this case, the Defendant omitted reporting the transfer value of KRW 227,787,00 for the transfer of real estate of this case, and omitted reporting the transfer value of KRW 227,787,00 for the transfer of real estate of this case, the Defendant corrected and notified the Plaintiff of KRW 128,40,08,190 for the transfer income tax of the year 2012 and the transfer income tax of KRW 128,408,190 for the transfer income tax of the instant real estate of this case on the ground that:
The plaintiff raised an objection against the plaintiff, and the director of Busan Regional Tax Office conducted a survey on the transfer income tax on November 12, 2015.