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The Plaintiff, while selling the instant real estate, prepared a contract with lower price than the actual transaction price and filed a under-reported capital gains tax.

The plaintiff alleged that he sold the real estate of this case at the price of the contract, but in light of the purchaser's financial evidence, the plaintiff prepared a multilateral contract between the plaintiff and the purchaser and underreported the transfer income tax.

2014Gudan5149 Revocation of Disposition of Imposing capital gains tax

Park AA

The Director of Gangnam District Office

August 13, 2014

September 17, 2014

1. The plaintiff's claim is dismissed.

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

The Defendant’s disposition of imposition of capital gains tax OOOO on May 7, 2013 is revoked.

1. Details of the disposition;

A. On January 29, 2002, the Plaintiff acquired the sales right under the OOO-dong 431 OO-dong OO-dong 431 OO-dong O-dong OO-dong 2 (hereinafter “instant sales right”). On January 7, 2005, the Plaintiff transferred it to newB, and reported and paid the OO-dong transfer income tax on the ground that the transfer value is an OO-dong.

B. On May 13, 2013, the Defendant issued a correction and notification of the capital gains tax OO in 2005 (hereinafter “instant disposition”) to the Plaintiff on the ground that the transfer value of the instant sales right is OOO.

C. The Plaintiff underwent the pre-trial procedure.

[Grounds for Recognition] A. 2, 3, 4, 7, 9-1, 1

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

As the Plaintiff sold the instant sales right to newB to the OO, the instant disposition made under the different pre-sale system is unlawful.

(b) Fact of recognition;

○ On January 3, 2005, the Plaintiff entered into a sales contract with the newB to sell the instant sales right, and was transferred from the NewCC on January 3, 2005, including the OOO and the OOOO on January 4, 2005.

○ On January 7, 2005, the Plaintiff received a total amount of OOO directors, such as OO directors, and O directors collected from the accounts of NewCC and from newB.

○ NewB repaid the Plaintiff’s intermediate payment at a point of 00 DB on January 7, 2005 at a point of 00 DB bank account, including OOO Won and OOB withdrawn from the account of NewCC.

○ The Plaintiff transferred the instant sales right to the newB on January 7, 2005.

On January 11, 2005, ○ NewB paid the redevelopment association that sold the above apartment as a balance under the name of OOOO won, including those withdrawn from the newB’s account, and those withdrawn from the newCC’s account.

[Reasons for Recognition] Gap 5, 7, 10, Eul 4-1 to 7, witnessB, and the purport of the whole pleadings

C. Determination

According to the above facts, the plaintiff transferred the sales right of this case to NewB on January 7, 2005 = OOO on January 3, 2005 + OOOO won + ② on January 7, 2005 + ③ on January 7, 2005, OOOO won + ③ on January 7, 2005, the disposition of this case made on the above premise is lawful.

3. Conclusion

The plaintiff's claim of this case is dismissed as it is without merit.