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Reasons
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(영문) 서울행정법원 2014.05.02 2014구합50491
종합소득세부과처분취소
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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. From April 1, 200 to September 10, 2000, the Plaintiff registered the business of the Housing Construction and Sales Business from September 25, 2000 to June 1, 2004 with the location of "Seoul Songpa-gu B", "Seoul Songpa-gu C", "Seoul D" from October 14, 2002 to June 1, 2004, and "Seoul Songpa-gu E" from March 8, 2004 to December 31, 2007.

B. (1) On April 30, 2001, the Plaintiff purchased from F the Songpa-gu Seoul Metropolitan Government large scale 247.12 square meters (hereinafter “instant land”) and above-ground buildings (hereinafter “old houses”), and reported the commencement of 12 households of multi-household houses to the head of Songpa-gu on October 9, 2001 after removing the above ground buildings.

(2) On March 12, 2002, the Plaintiff drafted a sales contract stating that multi-household houses (hereinafter “multi-household houses”) newly constructed on March 12, 2002 are sold at KRW 1.47 billion (hereinafter “multi-household sales contract on March 12, 2002”), and ② March 20, 2002 (the date of the contract under the contract is January 5, 2002) selling the instant land and previous housing in KRW 390 million (hereinafter “multi-household sales contract on March 20, 2002”).

(3) On March 25, 2002, the Plaintiff attached a sales contract on March 20, 2002 to the Defendant, and reported and paid the transfer income tax for KRW 390 million to the Defendant.

C. (1) On March 7, 2013, the head of the Songpa District Tax Office issued a revised notice of the global income tax amount of KRW 121,104,380 (including additional tax) on the ground that “The transfer of a new house is a business subject to global income tax falling under the Housing Construction and Sales Business Act, and the transfer price of a new house was omitted from the amount of income when filing a global income tax return. In that process, the act of preparing a sales contract duplicate in the process constitutes fraud or other unlawful act, and thus, the exclusion period for exclusion is ten years.”

(2) On the other hand, locked was newly established around May 2013.

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