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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 March 13, 1996, the Plaintiff acquired a multi-household house B 402 in Yangcheon-gu Seoul Metropolitan Government (hereinafter “instant real estate”) on December 24, 201, and transferred it to 240 million won on December 24, 2012, and reported that capital gains tax is fully reduced or exempted as one house for one household at a tax office.
B. On March 3, 2014, the Defendant issued a disposition imposing capital gains tax of KRW 23,847,250 to the Plaintiff on the ground that the Plaintiff owned an unauthorized building located in Songpa-gu Seoul Metropolitan Government, by excluding reduction or exemption of capital gains tax for one household, by calculating the acquisition value of the instant real estate as KRW 92,369,518, the converted value pursuant to Article 114(7) of the Income Tax Act and Article 176-2 of the Enforcement Decree of the same Act.
C. The Plaintiff, who was dissatisfied with the instant disposition, filed an objection and filed a request for examination, but dismissed all.
[Ground of recognition] Facts without dispute, Gap 1, 2, Eul 1, 2, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. On March 13, 1996, the Plaintiff decided to divorce with D as of March 13, 1996, and received the instant real estate on behalf of KRW 240,000,000,000,000,000 for the sales price at the time. Accordingly, the instant disposition, which was calculated as KRW 92,369,518, the conversion price, even though the acquisition price was KRW 240,000,00,000,000, was illegal. 2) As to other necessary expenses, the Plaintiff acquired the instant real estate and disbursed KRW 2,00,000 for the repair cost, and paid the amount above the acquisition price of the instant real estate as child support, such disposition shall be included in necessary
B. According to Article 114(7) of the Income Tax Act and Article 176-2(1) and (3) of the Enforcement Decree of the same Act as to the claim of acquisition value per determination, there is no account book, sales contract, or other documentary evidence necessary to verify the actual transaction price of acquisition value.