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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 December 28, 2006, the registration of transfer of ownership in the name of 12 persons, including the Plaintiff (the total transaction price of November 20, 2006, KRW 55,1250,000,000,000) was completed (the Plaintiff’s co-ownership share 3,306/30,000) with respect to the entire shares of co-owners on June 26, 2007, the registration of transfer of ownership in the name of Hongcheon-gun, Hongcheon-gun, Hongcheon-gun (hereinafter “the instant forest”) was completed on December 28, 2006.
B. Co-owners, including the Plaintiff, reported and paid the transfer income tax calculated on September 30, 2007 by applying the transfer value of the instant forest as KRW 800 million to the transfer value of each co-ownership share.
C. After undergoing a tax investigation of capital gains tax, the Defendant re-calculated the capital gains tax on the ground that he under-reported and paid the capital gains tax based on the amount of KRW 800 million, even though the total amount of transfer value of the instant forest was KRW 1.3 billion. At the time of the transfer of the instant forest, the Defendant recognized the amount equivalent to the Plaintiff’s co-ownership shares out of KRW 170 million, which included the expenses for relocation of graves, as necessary expenses, as the amount equivalent to the Plaintiff’s co-ownership shares, and notified the Plaintiff of the correction and notification of the capital gains tax of KRW 20,809,200 (including additional tax) accrued in April 1, 2015 (hereinafter “the initial disposition”).
On June 23, 2015, the Plaintiff was dissatisfied with the initial disposition and filed an appeal with the Tax Tribunal. However, the Tax Tribunal dismissed the appeal on November 19, 2015.
E. On October 1, 2019, the Defendant rendered a decision to reduce necessary expenses equivalent to the Plaintiff’s share of KRW 318,568 (including additional tax) of the original disposition capital gains tax (including additional tax) by reflecting KRW 5,500,00,000 as additional necessary expenses recognized on October 1, 2019.
[20,490,632 won (i.e., 20,809,200 won - 318,568 won) remaining after reduction hereinafter referred to as “instant disposition”]