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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On March 8, 1989, the Plaintiff acquired shares 6,611.6/124,595 (hereinafter “instant shares”) among the 124,595 square meters of forest land B (hereinafter “instant land”).
B. On September 6, 2007, after the area was changed to 122,266 square meters, the instant land was divided into 66,678 square meters (hereinafter “instant land”) and 55,58 square meters of D forest land (hereinafter “D land”).
C. On September 28, 2007, the Plaintiff transferred 6,611.6/124,595 shares among the instant land in the amount of KRW 2,867,00,000, and 6,611.6/124,595 shares among the instant land to E on November 14, 2007.
With respect to the transfer income tax on the instant shares, the Plaintiff reported that the transfer value is KRW 3,00,000,000 (=2,867,000,000) as the actual transaction value, and that the acquisition value is KRW 133,00,000,00,000, which is the conversion acquisition value, was 4,017,857,142.
E. From July 7, 2008 to July 25, 2008, the Central Regional Tax Office conducted an investigation into suspicion of underreporting the Plaintiff’s transfer income tax. The Plaintiff’s transfer income tax declaration that applied the conversion acquisition value on the ground that the actual transaction value cannot be known and completed the investigation.
F. Since then, when the National Tax Service discovered each sales contract (hereinafter “each sales contract of this case”) between F and G and H on September 10, 1988, it notified the Central Tax Service of the fact that the sales contract of this case was concluded, and the Central District Tax Office notified the Defendant of the transaction value in the above sales contract (4,083.7 won per square meter, hereinafter “instant transaction example”) as applicable to the Defendant. Accordingly, on May 20, 2013, the Defendant corrected the transfer income tax of 2007 as KRW 2,930,98,988,980 (including additional tax) to the Plaintiff.
(g) The Plaintiff appealed and filed an appeal with the Tax Tribunal on December 6, 2013.