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Reasons
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(영문) 대구지방법원 2018.05.16 2017구합20820
양도소득세부과처분취소 등
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1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Details of the disposition;

A. From February 19, 2004 to May 18, 2009, the Plaintiff is an individual entrepreneur who has been engaged in food maintenance manufacturing business under the trade name “D” in Yongcheon-si B (hereinafter “Bri”) in Yongcheon-si (hereinafter “D”).

B. On March 3, 2004, the Plaintiff purchased and acquired real estate (C land 4,894 square meters and its ground factory building 2,705.92 square meters; hereinafter “instant real estate”) and its accessory machinery and equipment (DHA, EPA, smuggling oil, and Ocopary plant) in price of KRW 720 million as indicated in the attached list in the real estate auction procedure.

C. On April 23, 2009, the Plaintiff transferred the instant real estate and its accessory machinery and equipment to E, and then calculated the transfer value as KRW 850 million to the head of Seosan District Tax Office and reported and paid KRW 26,965,719 of the transfer income tax for the year 2009.

In addition, the Plaintiff issued a tax invoice of KRW 660,280,953 (=243,090,481 factory building of KRW 417,190,472) due to the supply of the instant real estate to E, an individual entrepreneur, and a tax invoice of KRW 134,545,455 according to the supply of the attached machinery and equipment. Based on this, the Plaintiff reported and paid the value-added tax of KRW 56,50,687 to the head of the Defendant racing Tax Office in 2009.

E on August 14, 2013, transferred the instant real estate in KRW 1.38 billion to the F Association.

However, unlike the Plaintiff’s return of capital gains tax, E calculated the acquisition value of the instant real estate as KRW 1,166,125,569 [22,457,320 won of acquisition tax of KRW 1.24,498,90 of registration tax of KRW 24,498,90 of acquisition tax of KRW 1.22,497,320 of purchase value] to the head of Seosan District Tax Office and reported and paid capital gains tax of KRW 50,830,651].

43,090,000 4447,50,000 204,410,000 204,410,000 617,190,00 684,091,00 266,901,280 2601,280,000 small 660,280,000 131,591,591,591,591,000 471,311,545,000 90,909,909,000 - 43,636,00 - total 794,825,222,500,675,000 -

E. The head of Seosan District Tax Office on January 2, 2016

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