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1. The Defendant’s transfer income tax of 434,637,540 won for the Plaintiff on February 1, 2014 and the transfer income tax of 2012 for the Plaintiff.
Reasons
1. Details of the disposition;
A. On September 22, 2011, the Plaintiff entered into a sales contract on the aggregate of 2,893 square meters prior to C, 985 square meters prior to D, E, 1,117 square meters prior to D, and 947 square meters of F forest, 5,942 square meters (around 1,800 square meters; hereinafter “one land”) on September 17, 201, and completed the registration of ownership transfer of the first land with B on October 17, 2012. On May 17, 2012, the Plaintiff entered into a sales contract on the aggregate of 2,893 square meters prior to C, 1,821 square meters prior to D, and 1,821 square meters of J forest, and 2,137 square meters prior to D, and completed the registration of ownership transfer of the first land with the tax authority as KRW 300,000,000,000 for each of the instant land.
B. The Defendant conducted an investigation of capital gains tax on each of the instant land; the transfer value of land No. 1 is KRW 2.55 billion, not KRW 1.8 billion; and the transfer value of land No. 2 is KRW 2.763 billion, not KRW 4.583 billion; and on February 1, 2014, the Defendant corrected and notified the Plaintiff of KRW 1,07,148,790 for capital gains tax of 2011 and capital gains tax of KRW 434,637,540 for capital gains tax of 2011 and KRW 1,07,148,790 for capital gains tax of 2012.
(hereinafter “instant disposition”). C.
On April 24, 2014, the Plaintiff filed an appeal with the Tax Tribunal on April 24, 2014, but was dismissed on June 15, 2015.
[Ground of recognition] Facts without dispute, Gap evidence 1 through 4, 6 through 8, 16, Eul evidence 11 to 13, and 17, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s transfer value of land No. 1 is KRW 2.55 billion, and the transfer value of land No. 2 is KRW 4.583 billion, and there is no objective data to regard the transfer value of land No. 1 as KRW 4.583 billion. The Plaintiff’s statement of K, L, etc. stating that the transfer value of land No. 1 is KRW 2.550 million and the transfer value of land No. 2 is KRW 4.583 million is not reliable, and the sale and purchase contract of each of the instant lands is false.