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Reasons
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(영문) 부산지방법원 2020.09.24 2020구합20188
양도소득세부과처분취소
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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 June 10, 2013, the Plaintiff acquired from the former owner B (hereinafter referred to as “former owner”), Kimhae-si and 2 lots of land and the 8-story teleel building (hereinafter referred to as “instant telecom”) from the former owner, but transferred the instant telecom to D on December 1, 2016.

B. On February 28, 2017, when filing a preliminary return of capital gains tax on the Defendant, the Plaintiff reported the transfer value of the instant cartel to the Defendant as KRW 4.5 billion, and reported the acquisition value as KRW 4.79 billion, plus KRW 2.9 million, including purchase price KRW 4.5 billion and acquisition tax, KRW 4.9 billion, and necessary expenses as KRW 2.4 billion.4 billion, the transfer loss as KRW 41.4 million.

C. The Defendant calculated gains on transfer by deeming that the transfer value of the instant cartel to the Plaintiff is KRW 4.8 billion, which is the total purchase price under the sales contract, and the acquisition value is KRW 212,28,050,050,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000,00,00,0

(hereinafter “instant disposition”) D.

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on March 21, 2019 on October 16, 2018, but the appeal was dismissed on October 17, 2019.

[Ground of recognition] Facts without dispute, Gap 1 through 4, 15 evidence, Eul 1, 2, 4 through 6 (including branch numbers), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that the disposition of this case is erroneous in calculating the transfer value and acquisition value as follows, and thus, should be revoked.

1 The Plaintiff transferred the instant cartel to D for KRW 4.5 billion, and separately transferred the equipment to D for KRW 300 million.

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