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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On November 27, 1985, the registration of ownership transfer was completed under C’s name due to the successful bid on November 27, 1985 with respect to the Daegu North-gu Daejeon-gu B, which was owned by the Plaintiff (hereinafter “the instant real estate”), and the registration of ownership transfer was completed again under the Plaintiff’s name on July 12, 198. The instant real estate was expropriated on April 8, 1996.
8.12. The registration of ownership transfer has been completed in the name of the Korea Land Corporation;
B. As the Plaintiff did not make a final return on the tax base of capital gains tax following the transfer of the instant real estate, the Defendant: (a) obtained the instant real estate from C on July 12, 198, and transferred it to the Korea Land Corporation on August 12, 1996; and (b) calculated the calculated tax based on subparagraph 1 of Article 96, Article 97(1)1 (a) and Article 99(1)1 (a) of the former Income Tax Act (amended by Act No. 5191, Dec. 30, 196); (c) calculated the calculated tax based on the gains of 66,784,698 won calculated based on the standard market price pursuant to each subparagraph of Article 9(1)1 (a) of the former Regulation of Tax Reduction and Exemption Act (amended by Act No. 5195, Dec. 30, 196); and (d) calculated the calculated tax amount by reducing 50% of the calculated tax amount pursuant to Article 63(1) of the former Regulation of Tax Reduction and Exemption Act (amended by Act).
C. The South Daegu District Court (Tgu District Court E) had conducted the auction procedure (Tgu District Court E) regarding D's shares 34 percent of the Plaintiff's shares, and received dividends of KRW 19,843,170 as the issuing authority in the dividend procedure conducted on February 27, 2003, and received KRW 11,224,070 from the Plaintiff on September 3, 2004 the sum of KRW 19,70,484,420, totaling KRW 19,70,490.
C. Regarding the instant disposition, the Plaintiff filed an objection with the Director of the Daegu Regional Tax Office on January 10, 1998, but was dismissed. On October 2, 1998, the Commissioner of the National Tax Service filed a request for examination against the Commissioner of the National Tax Service, but was dismissed on the ground of the time limit.