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Reasons
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(영문) 서울행정법원 2015.09.04 2014구단55765
양도소득세등부과처분취소
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1. The part of the instant lawsuit seeking revocation of imposition of local income tax shall be dismissed.

2. The Defendant on January 2, 2014

Reasons

1. Details of the disposition;

A. On September 21, 200, the Plaintiff acquired a forest No. 12400 square meters (hereinafter “the instant real estate No. 1”), 235 square meters prior to D, E, 502 square meters prior to F, and 132 square meters prior to F (hereinafter “the instant three lots”), and on May 11, 2009, acquired the instant real estate No. 1 and transferred the instant real estate No. 2 to H (hereinafter “G”), and the instant real estate No. 2 to H.

B. On June 30, 2009, the Plaintiff calculated the transfer value of real estate Nos. 1 and 2 of this case as the actual transaction value of KRW 280 million (i.e., KRW 230 million for real estate No. 1 of this case) and KRW 251,679,100 for acquisition value (= KRW 230,640,00 for real estate No. 1 of this case’s KRW 21,039,100 for real estate No. 2 of this case’s KRW 230,640,00), and paid KRW 1,559,950 for preliminary return.

C. However, the Seogu Tax Office notified the Defendant of the taxation data that G purchased the real estate No. 1 of this case from the Plaintiff in KRW 380,000,000,000,000 as a result of the Plaintiff’s tax investigation into G, and the Defendant, on January 2, 2014, on the premise that the sum of the transfer value of the real estate Nos. 1 and 2 of this case is KRW 430,000,000,000,000, under the premise that the sum of the transfer value of the real estate No. 1 and 2 of this case is KRW 430,000,000,000,000 (including penalty tax of KRW 15,958,118,00,000,000,000,000 for rural development tax (hereinafter “instant disposition”).

In addition, on January 2, 2014, the Plaintiff was subject to imposition of local income tax of KRW 5,743,860 based on capital gains.

E. On February 4, 2014, the Plaintiff asserted that he/she transferred the instant real estate Nos. 1 and 2 to KRW 260 million, and filed an appeal with the Tax Tribunal on February 4, 2014, but was dismissed on October 16, 2014.

[Ground of recognition] Facts without dispute, Gap 1, 2, 3, 14, 15, Eul 1 through 3 and 7 (including additional numbers), the purport of the whole pleadings

2. The part concerning a request for revocation of imposition of local income tax is lawful.

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