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Reasons
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(영문) 춘천지방법원 강릉지원 2018.12.20 2018구합30243
양도소득세부과처분취소
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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 May 20, 196, the Plaintiff purchased 1st floor D and 2nd floor D (hereinafter “instant 1st floor”) from Gangnam-si and 1st floor building (hereinafter “instant commercial building”). On July 20, 200, the Plaintiff purchased from E the instant 1st floor F (hereinafter “instant 2 real estate”) the instant 1st floor E (hereinafter “instant 1st and 2st real estate”).

B. On September 29, 2011, the Plaintiff sold to G the first floor F and the first floor D Nos. 580,000,000 among each of the instant real property, and to H the second floor D Nos. 130,000,000 among the instant real property.

C. On November 30, 201, the Plaintiff reported and paid KRW 181,150,00 to the Defendant with the transfer value of each of the instant real estate as KRW 710,00,00,00 and necessary expenses as KRW 629,890,348 (acquisition value of KRW 529,935,758, capital expenditure amount of KRW 99,954,590).

Considering that the actual transaction price at the time of acquisition of each of the instant real estate cannot be confirmed, the Defendant: (a) recognized the acquisition price of each of the instant real estate as KRW 315,706,395 in accordance with the main sentence of Article 97(2)2 of the former Income Tax Act (amended by Act No. 12169, Jan. 1, 2014; hereinafter the same shall apply); and (b) determined and notified the Plaintiff on May 2, 2017, as necessary expenses, KRW 319,878,219, an amount calculated by adding the amount prescribed by Presidential Decree (hereinafter referred to as “amount deducted”) to KRW 4,171,824 in return for conversion (hereinafter referred to as “amount deducted”).

(hereinafter “instant disposition”) e.

On July 18, 2017, the Plaintiff appealed to the Tax Tribunal, but the said appeal was dismissed on January 18, 2018.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 18, Eul evidence Nos. 1 and 2 (including those with serial numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion ① The defendant raises an objection.

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