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1. Each of the plaintiff's claims is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. From June 26, 1996, the Plaintiff completed the registration of transfer of ownership on the ground of the cancellation of title trust on June 22, 1996 with respect to B equity 522 (hereinafter “instant equity”) among B equity 5289.6/124,59, and 1,322 (hereinafter “instant equity”).
B. On September 6, 2007, the instant land was divided into the area of 122,266 square meters, and was divided into the area of 66,678 square meters for D forest land (hereinafter “D land”) and the area of 55,588 square meters for E forest land (hereinafter “E land”).
C. On November 13, 2007, the Plaintiff transferred 1,322/124,595 shares of F Co., Ltd. (hereinafter “F”) 223,00,000, and 1,322/124,595 shares of E out of land on November 14, 2007 to G in KRW 27,00,000,000, respectively.
On November 5, 2007, the Plaintiff calculated the transfer value of the instant land shares as KRW 250,000,000 (=223,000,000 won) based on the actual transaction value, and the acquisition value as KRW 247,50,000,000 (= KRW 220,500,000) based on the converted acquisition value (= KRW 27,000,000), and made a preliminary return of capital gains tax.
E. On May 22, 2013, the Defendant denied the conversion value reported by the Plaintiff, and revised the acquisition value of the instant land to KRW 5,39,048 according to the value under the sales contract between H and B, which entered into a sales contract at the time the Plaintiff acquired the instant land shares, and notified the Plaintiff of the determination of KRW 80,645,350 (including additional tax) of the transfer income tax for the year 2007 (hereinafter “the instant primary disposition”), and further confirmed that the instant land falls under non-business land, and further notified the Plaintiff of the additional amount of KRW 104,220,390 (including additional tax) of the transfer income tax for the year 207 (hereinafter “the instant secondary disposition”); and “the instant primary disposition” collectively referred to as “the instant disposition”).
F. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on August 21, 2013, but was dismissed on December 11, 2013.