beta
Text
1.(a)
On July 1, 2016, the director of the tax office having jurisdiction over the capital gains tax for the year 2008, the principal tax for the capital gains tax for the Plaintiff A is KRW 663,112,080.
Reasons
1. Details of the disposition;
A. On August 31, 2004, the Plaintiffs, as married couple, purchased approximately 6,050 square meters of woodland 4,050 square meters and approximately 2,259 square meters of E prior to the Gyeonggi-si, Gyeonggi-do (hereinafter “A”) from the Plaintiff Company C (hereinafter “Nonindicted Company”) on August 31, 2004, respectively, and acquired approximately 2,259 square meters of land in F field (hereinafter “B land”); on January 23, 2008, the Plaintiffs transferred the land A to G in KRW 3.48 billion, and the land B in KRW 1.09,28 million.
B. Around April 2004, the Plaintiffs decided to trade the instant land in KRW 400,00 per square year between the Nonparty Company and the Nonparty Company. A land is KRW 852,00,000 (=2,130 square meters x 400,000), B land is KRW 273,60,000 for the purchase price (=684 square meters x 400,000). Around August 204, the Plaintiffs drafted a sales contract for the purchase price of land (hereinafter “the primary sales contract”); however, the Plaintiffs had the representative director of the Nonparty Company assigned the construction work to H and included the construction cost that the Plaintiffs should pay to H in the purchase price of land A in KRW 1,550,00,00 for the purchase price of land; and KRW 598,60,000 for the purchase price of land B in KRW 598,600,000 for the purchase price of land (hereinafter “the second sales contract”).
Plaintiff
On January 23, 2008, A reported and paid KRW 1,50,001,472,910 of capital gains tax and KRW 100,147,290 of capital gains tax, and KRW 100,147,290 of capital gains tax, to the director of the tax office having jurisdiction over the preliminary return of capital gains tax on January 23, 2008. On February 11, 2008, Plaintiff B reported and paid KRW 358,60,531 of capital gains tax and KRW 35,830,150 of capital gains tax to the director of the tax office having jurisdiction over the preliminary return of capital gains tax on February 11, 2008.
The director of the Seoul Regional Tax Office conducted an investigation of capital gains tax on the Plaintiffs from May 16, 2016 to June 30, 2016. The director of the Seoul Regional Tax Office denied the acquisition value reported by the Plaintiffs on the instant land, and the acquisition value of land A is KRW 444,813,200, and the acquisition value of land B is KRW 142,786.