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1. The Defendant’s refusal to rectify the transfer income tax for the year 2013, which belonged to the Plaintiff on February 3, 2014, KRW 26,291,096.
Reasons
1. Details of the disposition;
A. On March 8, 2011, the Plaintiff acquired and owned C Forest 2,363 square meters (hereinafter “instant land before the instant partition”) from the Intervenor joining the Intervenor (hereinafter “ Intervenor”), and divided the said land into C Forest 649 square meters, D Forest 657 square meters, E forest 530 square meters, F Forest 268 square meters, G 259 square meters, and five parcels, and on February 5, 2013, transferred 530 square meters of E forest 530 square meters, F forest 268 square meters, and 894 square meters in total among G forest 29 square meters (hereinafter “instant land”).
B. On April 30, 2013, the Plaintiff reported and paid the transfer income tax at KRW 174,123,808 [The acquisition value of the instant land = 166,466,356 (the acquisition value of the instant land prior to the instant subdivision KRW 440,00,000, X894/2,363)]; and the transfer value of the instant land at KRW 370,00,000.
C. On December 26, 2013, the Plaintiff claimed that the Defendant add necessary expenses of the instant land KRW 131,334,086 to the necessary expenses and sought a refund of capital gains tax of KRW 47,245,360 for the year 2013. However, the Defendant rejected the said claim for correction on the ground that, on February 3, 2014, it is unclear that KRW 131,054,423, excluding land survey expenses of KRW 279,663, is not clear.
(hereinafter “instant disposition”) D.
On September 22, 2014, the Plaintiff asserted that the acquisition value of the land prior to the instant subdivision was KRW 600,000,000, while filing an appeal with the Tax Tribunal on September 22, 2014 via an objection on May 2, 2014. On February 9, 2015, the Tax Tribunal re-examineed the acquisition value of the land prior to the instant subdivision to the former owner through a confirmation investigation, etc., and decided that the tax base and tax amount should be corrected according to the result, but the remainder of the appeal is dismissed.
E. Accordingly, as a result of the re-audit conducted pursuant to the decision of the Tax Tribunal from March 23, 2015 to April 11, 2015, the Defendant rendered the instant disposition on April 24, 2015, deeming that the acquisition value of the land before the instant subdivision is KRW 440,000,000 as originally reported by the Plaintiff.