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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. On December 17, 2002, the Plaintiff acquired the land and building in Gwangjin-gu Seoul Special Metropolitan City (hereinafter “instant housing”) from D in collaboration with the Plaintiff’s wife-type Nonparty B, and transferred the instant housing at KRW 1.2 billion on August 31, 2007.
B. The Plaintiff reported and paid the transfer value at KRW 629,283,454 as the actual transaction value, the conversion price at KRW 429,283,454 as the actual transaction value, and other necessary expenses at KRW 6,664,625 as the capital gains tax.
C. Meanwhile, even though B had reported and paid capital gains tax on the one-half share of the instant housing with the same details as the Plaintiff, on May 30, 2008 after receiving a notice of revised return of capital gains tax from the head of the competent district tax office, on May 30, 2008, the acquisition value of the instant housing was KRW 357,470,00 (the sum of KRW 690,000,000 and KRW 9,460,000,000, acquisition tax and agricultural special tax and KRW 15,480,000, and registration tax and local education tax and KRW 15,480,00,000, and other necessary expenses were 4,450,000 (the sum of KRW 6,00,000 and roof construction expenses at the time of transfer and KRW 2,90,000,000).
Accordingly, the Defendant, on October 5, 2009, considered that the Plaintiff could verify the actual transaction price required for acquiring shares in the instant housing 1/2, and instead, considered the acquisition price as KRW 357,470,00 as the content of the revised return and payment by B, and imposed KRW 14,092,950 on the Plaintiff on October 5, 2009 by applying the other necessary expenses as KRW 4,450,00.
E. On December 8, 2010, the Plaintiff pointed out an error in calculating the additional tax due to the failure to file a return on capital gains tax, the Defendant, ex officio, corrected the above disposition and returned the refund KRW 296,570, additional tax refund KRW 12,800.
(hereinafter) Of the disposition imposing capital gains tax on October 5, 2009, the disposition of imposition of KRW 13,783,580 (=14,092,950 - 296,570 - 12,800) remaining after ex officio correction is made (i.e., the disposition of this case).