beta
Text
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 23, 2001, the Plaintiff purchased B large 242.3 square meters and its underground floors, and the 5th floor above ground (hereinafter “instant real estate”) in KRW 710,000,000.
B. After selling the instant real estate to C and D on September 17, 2002, the Plaintiff completed the registration of ownership transfer with respect to the instant real estate to C and D on November 21, 2002.
C. On January 30, 2003, the Plaintiff filed a preliminary return on the tax base of capital gains tax on the instant real estate, calculated the transfer value of KRW 737,00,000, and the acquisition value of KRW 710,000,00, and reported and paid KRW 757,156.
On June 8, 2012, on the ground that the transfer value of the instant real estate was confirmed to be KRW 850,00,000, the Defendant denied the details of the report and corrected the tax base of KRW 120,173,80, tax rate of KRW 36%, calculated tax amount of KRW 43,262,568, penalty tax of KRW 73,790,939, and various deductible tax amounts of KRW 841,284, capital gains tax of KRW 116,212,220 (hereinafter “instant prior disposition”), and notified the Plaintiff of the reduction of KRW 113,65,850, deducted from the tax base of KRW 2,546,370 on September 17, 2012.
E. The Plaintiff appealed and filed an appeal with the Tax Tribunal on August 31, 2012, but the Tax Tribunal dismissed the appeal on November 13, 2012.
Therefore, the Plaintiff filed a lawsuit for revocation of imposition of capital gains tax and additional tax, and filed a final appeal with the dismissal judgment in the first instance court (Seoul District Court 2013Guhap200058) and the appellate court (2014Nu477). The Supreme Court of final appeal (Supreme Court 2014Du4434) partially accepted the Plaintiff’s appeal on the ground that the Defendant’s notice of payment of capital gains tax imposed on June 8, 2012 on the Plaintiff does not include the amount of penalty tax and the calculation basis thereof separately, and reversed and remanded only the part on imposition of capital gains tax in the judgment of the lower court, and the Jeonju High Court of remanded case was the Jeonju High Court of Gwangju High Court.