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1. On June 10, 2013, the Defendant imposed capital gains tax of KRW 114,951,670 on the Plaintiff for the year 2009.
Reasons
1. Details of the disposition;
A. On June 2, 2001, the Plaintiff acquired Yangcheon-gu Seoul Metropolitan Government B Apartment 1 and 104 (hereinafter “instant old house”) and acquired C Apartment 104 Dong 1202 (hereinafter “instant newly-built house”) through a reconstruction association on June 24, 2005 through a reconstruction association.
B. On November 30, 2009, the Plaintiff transferred the newly-built house of this case, and calculated the calculated capital gains tax amount of 135,935,051 won as 10% reduction and exemption pursuant to Article 99-3(1) of the former Restriction of Special Taxation Act (amended by Act No. 9924, Jan. 1, 2010; hereinafter the same) and reported the capital gains tax as 0 won.
C. The Defendant, on June 10, 2013, deemed that the transfer income amount from the acquisition date of the previous house of this case does not fall under the reduction or exemption under the provisions of the above Act, and imposed and notified the Plaintiff on June 10, 2013, the amount of tax reduced or exempted in the manner of converting the total transfer income amount by using the standard market price as follows pursuant to Article 40(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 23113, Aug. 30, 201; hereinafter the same shall apply).
(hereinafter referred to as the “disposition of this case”). The amount of income subject to abatement or exemption in the computation formula 】 (431,285,862 won 】 (480,00,000 won - the standard market price at the time of the transfer of the newly-built house - 392,00,000 won at the time of the acquisition of the newly-built house) / (480,000 won - the standard market price at the time of the transfer of the newly-built house - 42,00,000 won) = 86,651,040 won x 135,935,051,051 】 the amount of income subject to abatement or exemption 86,651,040 won 】 the tax base of capital gains tax 428,785,862 won - the basic capital gains tax deduction - 2,500,00 won) = 27,
D. The Plaintiff appealed and filed an appeal with the Tax Tribunal, but on January 2014.