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1. The instant lawsuit shall be dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. From January 14, 2015, the Plaintiff reported capital gains tax for the taxable year 2015 (1) to B on January 14, 2015, each of the real estates listed in attached Table 1 List 1 (hereinafter “instant cartel”).
On May 31, 2015, the Plaintiff reported and paid KRW 3,703,304 of the transfer income tax for the taxable year 2015 with the transfer value of the instant parent’s 1,44,50,000 won to the Defendant. 2) around August 24, 2015, the Plaintiff transferred each real estate listed in attached Table 1 List 2 (hereinafter “instant real estate”) to C (hereinafter “instant real estate”). On October 31, 2015, the Plaintiff returned the transfer value of the instant real estate to the Defendant KRW 500,000,000, and the transfer value of the instant real estate was KRW 514,013,620 to the Defendant for a preliminary return of KRW 2,102,043 for the taxable year 2015.
B. The Busan regional tax office’s tax investigation and the Defendant’s increased disposition 1) from May 19, 2016 to July 22, 2016, the Busan regional tax office conducted a capital gains tax investigation with respect to the Plaintiff, and notified the Plaintiff of the fact that the Plaintiff transferred the instant her her her her her her her her her her her her her her her KRW 2,050,000. (2) Accordingly, on September 1, 2016, the Defendant issued a disposition to correct and notify the Plaintiff of capital gains tax of KRW 232,782,725 for the taxable year 2015 (hereinafter “instant increased disposition”).
C. On November 8, 2016, the Plaintiff claimed correction and the Defendant’s refusal disposition 1) on the ground that the transfer value of the instant real estate was merely KRW 152,00,000,000, not for KRW 500,000 originally reported to the Defendant, and the Plaintiff filed a claim for correction of KRW 32,29,896, which reduced the transfer income tax of KRW 200,482,830 from KRW 232,782,726 in the taxable year 2015. (2) On January 5, 2017, the Defendant confirmed that the Plaintiff transferred the instant real estate to the Plaintiff at KRW 500,00,000 as a result of the Busan Regional Tax Office’s investigation, and that the Plaintiff notified the Plaintiff of the transfer income tax of KRW 232,782,275 in total for the taxable year 2015.