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1. Of the judgment of the first instance court, the part against the plaintiffs falling under the order to revoke is revoked.
Reasons
1. Details of the disposition;
A. On April 22, 2002, the Plaintiffs and C acquired a building of 119.4 square meters and above ground (hereinafter “instant building site”; the building part; the “instant building”; and the site and building; and the “instant real estate” (Plaintiff A3/5 shares, Plaintiff B1/5 shares, and C1/5 shares); and thereafter C transferred the instant real estate to the Plaintiff on December 2, 2002, and the Plaintiffs transferred the instant real estate to the Saemaul Community Depository on May 31, 2013.
B. On July 31, 2013, the Plaintiffs calculated the transfer value of the instant real estate to the Defendant as KRW 2,131,00,00,000 (=Plaintiff A’s KRW 1,704,80,000) and the acquisition value as KRW 1,265,00,00 (=Plaintiff A’s KRW 1,006,256,2544 (=Plaintiff A’s KRW 754,692,633, Apr. 22, 2002) based on the actual transaction value as of December 22, 2002, Plaintiff A paid KRW 156,81,881,264,211) and the transfer income tax as of December 251, 200, Plaintiff B64,211,211).
C. On the premise that the acquisition value of the instant real estate was KRW 550,00,00, the Defendant, on March 1, 2014, issued a notice to the Plaintiff A to additionally pay KRW 214,30 (including KRW 55,414,239, KRW 9,543,322, and KRW 48,540,470, and KRW 2,238,736, and KRW 236,76 of the transfer income tax for the year 2013 on the premise that the acquisition value of the instant real estate was KRW 550,000,00.
(hereinafter referred to as “instant disposition”). [Grounds for recognition] The facts without dispute, Gap evidence 1 through 5, Eul evidence 9 (including each number; hereinafter the same shall apply), and the purport of the whole pleadings.
2. Whether the instant disposition is lawful
(a) as shown in the Attachment of the relevant statutes;
B. The Plaintiffs asserted by the parties to the instant real estate acquisition value are KRW 1,265,00,000, the actual acquisition value of the instant real estate is KRW 1,265,000, and the Defendant’s instant disposition was made on a different premise.