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1. On January 6, 2010, the Defendant imposed capital gains tax of KRW 18,993,270 on the Plaintiff for the year 2006.
Reasons
1. Details of the disposition;
A. On June 8, 2005, the Plaintiff completed the registration of ownership transfer on the ground of sale on June 1, 2005, Ulsan-gu apartment No. 902, Ulsan-gu, Seoul-gu, with respect to the said apartment No. 902, and the said real estate was transferred to C in the future due to sale by voluntary auction on April 27, 2006.
On June 9, 2005, the Plaintiff completed the registration of ownership transfer on the ground of sale as of May 8, 2005 for No. 104 and No. 206 of the D building 104 and no. 206 in Gyeyang-si. The above real estate was transferred to E due to sale by voluntary auction on August 10, 206.
However, the Plaintiff did not pay the transfer income tax on the transfer of the above real estate.
B. On January 6, 2010, the Defendant imposed a disposition imposing capital gains tax of KRW 18,993,270 on the Plaintiff (hereinafter “instant disposition”) for the year 2006, and served a notice of tax payment by service by public notice.
C. On July 15, 2016, the Plaintiff received the above tax payment notice from the Defendant and filed an appeal with the Tax Tribunal on August 29, 2016, and the Tax Tribunal dismissed the Plaintiff’s appeal on the ground that the request period was expired on November 25, 2016.
[Ground of recognition] Facts without dispute, entry of evidence Nos. 1 and 2, purport of the whole pleadings
2. Judgment on the main defense of this case
A. The defendant's assertion that the plaintiff filed the lawsuit in this case without going through the procedure of the previous trial, and since the plaintiff's request for a trial after the lawsuit was filed is unlawful after the deadline for request expires, the lawsuit in this case that did not go through legitimate procedure
B. The main text of Article 18(1) of the Administrative Litigation Act provides that “a revocation lawsuit may be instituted without going through an administrative appeal against the relevant disposition.” The same shall not apply to the case where there is a provision that a revocation lawsuit may not be instituted without going through an administrative appeal against other Acts.”
Meanwhile, Article 56(2) and (2) of the Framework Act on National Taxes.