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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 March 2, 1990, the Plaintiff acquired and owned B large 329 square meters (hereinafter “land prior to subdivision”) and divided the said land into B large 194 square meters and C large 135 square meters (hereinafter “instant land”) at Silung-si, Silung-si, and at the same time transferred the instant land to SinNc Co., Ltd. at KRW 73,512,000.
B. On April 3, 2007, the Plaintiff reported the transfer income tax on the instant land and paid the estimated transfer income tax of KRW 2,787,800 by applying the basic tax rate.
C. On March 28, 2008, the defendant deemed that the land of this case constitutes non-business land under the Income Tax Act, and excluded the special long-term possession deduction, and notified the pre-announcement of taxation of capital gains tax of KRW 19,678,876 by applying the heavy taxation rate of 60%. The plaintiff filed a request for pre-assessment review and made a decision that the defendant accepted the plaintiff's assertion on May 22, 2008.
On August 1, 2011, the Defendant issued a notice of disposition to correct the transfer income tax to KRW 22,962,100 for the year 2007 by applying the heavy taxation rate of 60% by regarding the land in this case as the land for non-business again and excluding the special long-term holding deduction.
E. On February 6, 2012, the Plaintiff filed an objection and filed an appeal with the Tax Tribunal on February 6, 2012. However, on April 25, 2012, the Tax Tribunal revoked the part concerning the additional tax on negligent return and the additional tax on negligent payment, and dismissed the remainder of KRW 16,581,307.
Accordingly, on May 10, 2012, the defendant decided to reduce the additional tax of KRW 6,380,793 from the transfer income tax of KRW 22,962,10 for the plaintiff in 207.
(hereinafter the Plaintiff’s disposition of capital gains tax as of August 15, 201, the remaining part of the disposition that was reduced as above, as of the disposition of capital gains tax as of August 15, 201, is “the disposition of this case”). [No dispute exists on the ground of recognition], each entry of Gap’s 1, 4, Eul’s 1, 6, and 7 (including each number), and the whole purport
2. Whether the instant disposition is lawful