1. The plaintiff's claim is dismissed.

3. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

On February 28, 1997, the Plaintiff purchased KRW 160,000,00 for KRW 245.4 square meters (hereinafter “instant land”). On May 22, 1998, the Plaintiff newly constructed a second floor detached house of a wooden structure (hereinafter “instant house”) on the ground.

On October 8, 2015, the Plaintiff transferred the instant land and housing in KRW 717,50,000.

On December 30, 2015, the Plaintiff reported and paid KRW 12,439,430, capital gains tax for the acquisition of newly-built house under Article 99 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter “former Restriction of Special Taxation Act”) to KRW 465,85,480 (= KRW 160,00,00 in the instant land) and the actual acquisition value of the instant land and housing, and KRW 2,719,485,485 in the instant land.

From April 11, 2016 to 30, the Defendant conducted an investigation into capital gains tax on the transfer of the instant land and housing from April 11, 2016. On June 9, 2016, the Defendant denied the acquisition value reported by the Plaintiff regarding the instant housing, applied the conversion acquisition value to KRW 98,980,480, and issued a decision of correction on capital gains tax, etc. for 2015. On June 15, 2016, the Defendant issued a notification of correction to the Plaintiff on the reduction of capital gains tax for 74,732,820, and special rural development tax for 2,042,679 won.

The Plaintiff appealed and filed an appeal on January 18, 2017 after filing an objection on September 13, 2016. The Tax Tribunal partially accepted the Plaintiff’s assertion on September 7, 2017, and rendered a decision that the actual acquisition value of the instant building shall be KRW 195,284,940, and KRW 3,300,000 shall be included in necessary expenses.

On September 18, 2017, the Defendant revised capital gains tax of 53,803,541 won and special rural development tax of 3,390,660 won.

(hereinafter referred to as the above, the remaining original disposition after the reduction (hereinafter referred to as the “instant disposition”). [Grounds for recognition] Gap evidence 5, Eul evidence 1-1 and 2, and the purport of the whole pleadings.