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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 November 24, 1984, the registration of ownership transfer in the name of Geumcheon-gu Seoul Metropolitan Government, which was owned by the Plaintiff, was entered into the name of C (D, April 15, 2009) (hereinafter “D”), which was the head of the Plaintiff, on November 24, 1984, and the registration of ownership transfer in the name of Korea Development Co., Ltd. on June 2, 2008.
B. On January 2, 2010, the director of the Yangcheon Tax Office having jurisdiction over D's domicile issued a notice of decision on capital gains tax of KRW 1888,800,000 on the ground that "D did not report and pay capital gains tax even if it transferred the instant land to Korea-China Development Corporation with 8.5 billion won." However, from the plaintiff's mother E, "The transfer of ownership in D's name concerning the instant land is null and void because it was based on the title trust agreement between the plaintiff and D, and therefore, D is obligated to implement the registration procedure for cancellation of the above transfer of ownership," and then notified the defendant having jurisdiction over the plaintiff's domicile of taxation data, and then revoked the above decision on capital gains tax on D.
C. From September 15, 2011 to October 19, 2011, the Defendant issued a tax investigation and notified the Plaintiff of KRW 2,429,640,210 (the amount including additional tax 580,802,058, and additional tax 396,83,006,006) for the year 2008 on the ground that “the Plaintiff transferred the instant land trusted to D to Korea Development Co., Ltd., Ltd., the title trust of D” (the amount including additional tax 580,802,058, and additional tax 396,83,006,006) for the Plaintiff on December 1, 2011.
(hereinafter “instant disposition”) D.
On July 11, 2012, the Plaintiff filed an objection against the instant disposition, and filed an appeal with the Tax Tribunal. However, the Tax Tribunal dismissed the Plaintiff’s appeal on November 5, 2012.
【Non-contentious facts, Gap’s evidence 1, Gap’s evidence 2, Eul’s evidence 1-2, and Eul’s evidence 2
2. The case.