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1. The Defendant imposed capital gains tax of KRW 175,935,608 against the Plaintiff on November 11, 2013, KRW 124,576,180.
Reasons
1. Details of the disposition;
A. On March 25, 2002, the Plaintiff acquired the ownership of 2,917 square meters (hereinafter “instant land”) prior to Sungsung-si, B, 200, but on June 29, 2009, transferred the instant land to the Korea Land and Housing Corporation in total at KRW 957,979,000, and the obstacles were transferred in total at KRW 42,437,50, respectively, as follows:
(hereinafter referred to as the “transfer of this case”). The acquisition price of the goods subject to consultation shall be KRW 957,979,00 in total of KRW 42,437,50 in land and KRW 1,450 in 1,450 in 1,450 in 1,000 in 27,500 in 27,500 in 3,547,500 in 1,450 in 27,500 in 1,450 in 1,450 in 1,000 in 1,40,000 in 1,437,50 in 1,50 in 20 in 1,00 in 20 in 20,416,50 in 20 in 3,50 in 20 in 20 in 33,50 in 30
B. On November 11, 2013, the Defendant calculated gains on transfer with the transfer value of KRW 1,00,416,50 ( KRW 957,979,000, KRW 42,437,500), acquisition value of KRW 420,00,000, and other necessary expenses, as well as KRW 10,279,400, and notified the Plaintiff of the rectification of the transfer income tax of KRW 179,272,720, and special rural development tax of KRW 9,158,820 (including each additional tax) for the year 2009.
C. On February 7, 2014, the Plaintiff filed an objection against the Defendant on March 20, 2014. On March 20, 2014, the Defendant: (a) excluded the total acquisition value of 6,950,00 won (2,300,000 won 7,950,000 won) (3,950,000 won) from the transfer value; (b) accepted the part that the total registration tax on the instant land should be recognized as necessary expenses; (c) the transfer value of 993,46,50 won (1,00,416,50 won -6,950 won -6,950,00 won -420,000 won, 129,14,950,000 won, and other necessary expenses; and (d) subsequently, the amount of acquisition value of 2,632,000 won with the special rural development tax calculated as 97,2097,2709 won.
Each disposition remaining after the above reduction shall be taken in total.