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1. The portion exceeding 31,882,770 won of the instant lawsuit shall be dismissed.
2. The plaintiff's remaining claims are dismissed.
3.
Reasons
1. Details of the disposition;
A. On April 6, 2011, the Plaintiff and B (hereinafter “Plaintiff, etc.”) sold to D real estate listed in the separate sheet (hereinafter “instant building”; the land portion; and, in case of a common name, the “instant real estate”; on October 30, 2013, the transfer value of KRW 475,00,000; and on December 23, 2013, the acquisition value of KRW 542,020,020, which was calculated by adding the acquisition value to KRW 463,46,213, was paid by voluntary declarations.
B. After conducting a tax investigation with respect to the Plaintiff, etc. from March 3, 2016 to March 31, 2016, the Defendant: (a) deemed bathing facilities other than transferred property (hereinafter “instant facilities”) as the facilities attached to the instant building; and (b) deemed the transfer value of the instant building to be KRW 1,44,00,00 (= KRW 950,000 (= KRW 490,000 (= KRW 475,000,000) the sale value of the instant facilities (= KRW 490,000), KRW 1,25,000,000 [the acquisition value of the instant real estate (= KRW 950,000,000,000)]; (c) deemed the transfer value of the instant facilities to be attached to the instant building; and (d) corrected the acquisition value of each of the instant facilities to be KRW 305,00,000; and (e) deemed the acquisition value of each of the instant facilities to be reverted to 36301,5361.6
C. On August 26, 2016, the Plaintiff dissatisfied with the instant preceding disposition, filed an appeal with the Tax Tribunal on August 26, 2016, but was dismissed on November 10, 2016.
Around June 29, 2017 while the instant lawsuit is pending, the Defendant re-calculated depreciation costs and rendered a decision of correction to ex officio reduce the amount exceeding 31,882,770 won of the instant prior disposition (=70,153,510 won - 38,270,740 won)
(hereinafter) The disposition imposing capital gains tax of KRW 31,882,770 on June 29, 2017, which was reduced as above, is referred to as the “instant disposition”). [The grounds for recognition] of the absence of dispute, Gap evidence 2, Eul evidence 1, 6, 7, and 9, respectively.