(영문) 서울행정법원 2017.09.27 2016구단18289

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(영문) 서울행정법원 2017.09.27 2016구단18289

양도소득세부과처분취소

Text

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 May 2, 1984, the registration of ownership transfer was completed in the name of C, which is the former spouse of the Plaintiff, on the ground of property division on April 11, 2006. The registration of ownership transfer was completed in the name of the Plaintiff on the ground of property division. The registration of ownership transfer was completed in the name of C, which is the former spouse of the Plaintiff on May 2, 1984. The registration of property transfer was completed in the name of the Plaintiff on the ground of property division on April 11, 2006.

B. On July 30, 2010, the Plaintiff transferred the instant real estate in KRW 475,00,000, and filed a preliminary return on the tax base of capital gains from the transfer of the instant real estate to the Defendant on August 6, 2010, the Plaintiff filed a non-taxation report on capital gains tax on the premise that the total floor area of the instant building at the time of the transfer of the instant real estate exceeds the total floor area of the non-housing portion, on the premise that the total floor area of the instant building exceeds the total floor area of the non-housing portion, pursuant to Article 89(1)3 of the former Income Tax Act (amended by Act No. 10175, Mar. 22, 2010; hereinafter the same shall apply) and Article 154(3) main sentence of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 22391, Sept. 20, 2010).

C. As a result of an investigation of capital gains tax on the Plaintiff around October 1, 2014, the Defendant concluded that the total floor area of the instant building at the time of the transfer of the instant real estate is only 87.44 square meters on the third floor above the ground. Under the proviso of Article 154(3) of the former Enforcement Decree of the Income Tax Act on the premise that the total floor area of the instant building is less than the total floor area of the instant building, the transfer of the portion out of the instant real estate out of the real estate constitutes subject to taxation pursuant to the proviso of Article 154(3) of the former Enforcement Decree of the Income Tax Act, and on January 1, 2015, the Defendant deemed that the transfer of the portion out of the instant real estate out of

참조조문

-소득세법 제89조 제1항 제3호

-소득세법 시행령 제154조 제3항

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