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1. The portion exceeding 31,882,770 won of the instant lawsuit shall be dismissed.
2. The plaintiff's remaining claims are dismissed.
3.
Reasons
1. Details of the disposition;
A. On April 6, 2011, the Plaintiff and B (hereinafter “Plaintiff, etc.”) sold to D real estate listed in the separate sheet (hereinafter “instant building”; the land portion; and, in case of a common name, the “instant real estate”; on October 30, 2013, the transfer value of KRW 475,00,000; and on December 23, 2013, the acquisition value of KRW 542,020,020, which was calculated by adding the acquisition value to KRW 463,46,213, was paid by voluntary declarations.
B. After conducting a tax investigation with respect to the Plaintiff, etc. from March 3, 2016 to March 31, 2016, the head of Gwangju District Tax Office: (a) deemed bathing facilities other than transferred assets (hereinafter “instant facilities”) as facilities attached to the instant building; and (b) notified the Defendant of the transfer value of the instant building of KRW 1,44,00,00 [the transfer value of the instant facilities (= KRW 950,000,000 (= KRW 475,000,000) for real estate sale value of KRW 490,00,000]; (c) notified the Plaintiff of the acquisition value of the instant facilities of KRW 1,25,00,000 [the acquisition value of the instant real estate of KRW 950,000,000,0000; (d) KRW 475,000,0000; and (e) notified the Defendant of the acquisition value of the instant facilities of KRW 3635,015,205,201.
C. On August 29, 2016, the Plaintiff dissatisfied with the instant preceding disposition, filed an appeal with the Tax Tribunal on August 29, 2016, but was dismissed on November 10, 2016.
Around June 29, 2017 while the instant lawsuit is pending, the Defendant re-calculated depreciation costs and rendered a decision of correction to ex officio reduce the amount exceeding 31,882,770 won of the instant prior disposition (=70,153,510 won - 38,270,740 won)
(hereinafter the foregoing reduced amount of capital gains tax of KRW 31,882,770 on June 29, 2017 is imposed (hereinafter “instant disposition”). [Grounds for recognition].