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Reasons
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(영문) 서울행정법원 2018.08.29 2018구단8521
양도소득세부과처분취소
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1. Of the instant lawsuit, the part of the claim filed by the Plaintiff (Appointed Party) and the Appointed Party A shall be dismissed.

2...

Reasons

1. Details of the disposition;

A. On May 10, 2006, the Appointor B (before the opening of July 10, 2013: hereinafter “B”) acquired the instant house from G Co., Ltd., a representative director of the Plaintiff (hereinafter “Plaintiff”), who is the Plaintiff of the instant case, as the representative director, for the reason of the sale (hereinafter “the instant sale”) of Jongno-gu E-Ba Nos. 5 floor F (hereinafter “instant house”) from female students D on May 10, 2006, but transferred the instant house to G Co.,, Ltd., a representative director of the Plaintiff of the instant case (hereinafter “the instant transfer”) at KRW 310,00,000 (hereinafter “instant transfer”).

B. On May 31, 2016, B filed a final return on capital gains tax with the purport that transfer value of KRW 310,000,000, acquisition value of KRW 300,000,000, necessary expenses, and KRW 9,00,000 does not exist in connection with the transfer of this case to the Defendant.

C. On July 5, 2016, the Defendant issued a prior notice of taxation that: (a) on August 1, 2016, the transfer value of the instant transfer is KRW 310,00,000, acquisition value is KRW 200,000,000; and (b) necessary expenses are KRW 5,437,80, and KRW 15,580,373 of the transfer income tax for the year 2015.

B requested the Defendant to pre-assessment review on July 22, 2016, but was non-adopted on September 8, 2016.

E. The Defendant is against B on October 1, 2016.

After revising the transfer value, acquisition value, and necessary expenses as stated in paragraph (1), the transfer income tax of 15,509,110 won for the year 2015 (including additional tax of 2,49,859 won and additional tax of 809,954 won for the failure to report) was revised and notified.

(hereinafter “instant disposition”). The instant disposition was made on October 1, 2016, which was later than the scheduled date of disposition at the time of notice of notice of notice of taxation, and the penalty tax was increased due to the increase in the amount of tax more than the pre-announcement of taxation.

F. B filed a request for review with the Board of Audit and Inspection on December 15, 2016, but the Board of Audit and Inspection dismissed such request on January 24, 2018.

【Ground for recognition” has no dispute, Gap evidence 1, and

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