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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 July 31, 2002, the Plaintiff acquired two parcels of land (hereinafter “instant land”) from C by a trustee in bankruptcy of B Co., Ltd. (Seoul Rehabilitation Court Decision 2001Hau111) in bankruptcy proceeding (Seoul Rehabilitation Court Decision 2001Hau11) in Seoul Jung-gu, Seoul and 56.2 square meters in size and E large 61.7 square meters in size, etc. (hereinafter “B”).
B. On December 2003, the Plaintiff newly constructed the five-story building on the instant land (total floor area: 1,575 square meters, the date of approval for use: December 17, 2003; hereinafter “instant building”) and transferred the said land and building to the Republic of Turkey in KRW 12 billion on September 18, 2015.
C. On November 30, 2015, the Plaintiff paid the scheduled return of capital gains tax: (a) the converted value (the instant land: KRW 3,648,218,821; and the instant building: KRW 3,023,25,813) under Article 97(1)1(b) of the Income Tax Act, deeming that the instant land portion among the transfer value of KRW 12 billion is divided to KRW 4 billion and the actual transaction value is unclear at the time of acquisition of each real estate, the Plaintiff paid the scheduled return of capital gains tax by deeming that the converted value (the instant land: KRW 3,648,218,821; KRW 3,023,2
After investigating the transfer income tax of the Plaintiff, the Defendant: (a) deemed the actual transaction price at the time of acquiring the instant land pursuant to Article 97(1)1(a) of the Income Tax Act as the amount of KRW 1,722,00,000, which is the sale price of the instant land indicated in the seal of approval (Evidence No. 2; hereinafter “instant seal of approval”) sent by the Seoul Jung-gu Office on June 14, 2002; and (b) notified the Plaintiff of KRW 1,926,218,821, which is the difference between the said conversion price and the actual transaction price, on June 7, 2018, including the transfer income tax, KRW 657,467,750, which is the transfer income tax for the year 2015 (hereinafter “instant disposition”).
E. On June 18, 2018, the Plaintiff filed a request for a trial with the Tax Tribunal on the grounds that the Plaintiff was dissatisfied with the request, but on November 20, 2018.