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1. On June 10, 2013, the Defendant imposed capital gains tax of KRW 26,731,570 on the Plaintiff for the year 2008.
Reasons
1. Details of the disposition;
A. On August 31, 198, the Plaintiff acquired a B apartment in Gangnam-gu Seoul Metropolitan Government (hereinafter “instant apartment”) and acquired C apartment 113 Dong 1801 (hereinafter “instant newly-built house”) through a reconstruction association on May 30, 2003 through a reconstruction association.
B. On April 28, 2008, the Plaintiff transferred the newly-built house of this case, and calculated the calculated capital gains tax amount of 82,131,050 won as 10% reduction and exemption pursuant to Article 99-3(1) of the former Restriction of Special Taxation Act (amended by Act No. 9272, Dec. 26, 2008; 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 date of acquisition of the previous house of this case does not fall under the tax reduction or exemption under the above Act, and imposed and notified the Plaintiff on June 10, 2013, the amount of tax reduction or exemption as KRW 27,208,295 in the method 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. 21307, Feb. 4, 2009; hereinafter the same shall apply) and subtracting KRW 4,668,781 in excess of special rural development tax from the transfer income tax amount, and imposed and notified the Plaintiff of KRW 26,731,570 (including penalty tax paid in bad faith) of transfer income tax for 208
(hereinafter “Disposition in this case”) even though the Plaintiff transferred the newly-built house of this case within five years from the acquisition date of the newly-built house of this case, the Defendant calculated the amount of income to be reduced and exempted by putting the “standard market price on the date five years from the acquisition date of the newly-built house” into the subdivision, even though the Plaintiff transferred it within five years from the acquisition date of the newly-built house of this case.
Even if the application of Article 40(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 2010, Jan. 1, 201)
-a newly-built house, at the time of its acquisition, 163,603.