beta
Text
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 July 25, 2002, the Plaintiff acquired and owned B, B, 767 square meters (hereinafter “instant land”). On May 14, 2008, the Plaintiff transferred it to the Daedae comprehensive Construction Co., Ltd. (hereinafter “Large Comprehensive Construction”).
In addition, on June 11, 2002, the Plaintiff acquired and owned 386 square meters (hereinafter “instant land 2”) prior to Si/Gu, Guri-si, and transferred it to the Large General Construction on January 22, 2009.
B. The Plaintiff filed a preliminary return on the tax base of transfer income applying the respective general transfer income tax rate of KRW 1,56,000,000, the acquisition value of KRW 900,000,000, and the necessary expenses to KRW 22,380,000. The transfer value of the instant land No. 2 was KRW 1,566,00,000, the acquisition value of KRW 1,400,000, and the necessary expenses was KRW 21,360,00.
C. As a result of the general investigation of capital gains tax on the Plaintiff from September 2, 2009 to September 23, 2009, the Defendant reported excessive acquisition value of the instant land No. 1 and the instant land No. 2 (hereinafter collectively referred to as “each of the instant land”), and the necessary expenses were underreported, and each of the instant land constitutes a non-business land under Article 104-3 of the Income Tax Act (amended by Act No. 9897, Dec. 31, 2009; hereinafter the same) and applied heavy tax rate.
Accordingly, on November 26, 2009, the Defendant issued a revised notice of the acquisition value of the instant land No. 1 as KRW 726,00,000, and necessary expenses as KRW 76,085,296, and the acquisition value of the instant land No. 2 as KRW 750,00,000, and necessary expenses as KRW 127,654,703, applying the tax rate of KRW 60, and the transfer income tax for the instant land No. 1 as KRW 157,437,877, and the transfer income tax for the instant land No. 2 as KRW 385,010,498, respectively, by applying the tax rate of KRW 60.
E. Meanwhile, in imposing capital gains tax on Nonparty D who had not sold each of the instant lands to the Plaintiff, the Defendant re-inte the transfer value of each of the instant lands.