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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. Details of the instant disposition
A. On March 5, 2003, the Plaintiff purchased 714 square meters and 50 square meters prior to C in Taenam-gun, Chungcheongnam-gun, Chungcheongnam-do, and transferred the instant real estate to D on October 10, 203.
B. On December 1, 2003, the Plaintiff made a preliminary return on the tax base of capital gains tax at KRW 80,850,000, transfer value of the instant real estate to the Defendant as KRW 84,100,000.
C. On March 6, 2012, the Defendant notified the Plaintiff of the fact that the value transferred to D from the distribution tax book was KRW 216,400,000, and notified the Plaintiff of the correction and notification of KRW 91,887,930 of the capital gains tax for the year 2003 (hereinafter “instant disposition”).
The Plaintiff appealed to the instant disposition and filed an appeal with the Tax Tribunal on October 23, 2012, but the Tax Tribunal dismissed the said appeal on December 18, 2012.
[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, the purport of the whole pleadings
2. Whether the instant disposition is lawful
(a) An entry in the attached Form of relevant Acts and subordinate statutes;
B. (1) The plaintiff's assertion on the transfer value of the real estate of this case is determined. (1) The plaintiff's assertion purchased the real estate of this case by lending money from the parties to E and F (hereinafter "E, etc.") while he/she was engaged in the accounting work at the IConstruction Company operated by E.
Since then, the Plaintiff delegated the sale of the instant real estate to E, etc., and sold the instant real estate in KRW 216,400,000 to D as a result of its introduction.
However, following the remittance of the above purchase price from D, the transfer price of the instant real estate shall be KRW 84,100,000 (=216,400,000- KRW 132,30,000) reverted to the Plaintiff as the transfer price of the instant real estate is KRW 84,100,000, since it was paid to E.
(B) In the event that the transfer transaction is a general sales contract, the sales contract and the transaction confirmation of the contracting party concerning the acquisition and transfer as a document evidencing the actual transaction price; and