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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Details of the disposition
As indicated below, the Plaintiff transferred 26 real estate in 201 and 2012, and reported and paid the capital gains tax accordingly.
[Dissenting Opinion] A list of real estate (201 to 2012) transferred by the Plaintiff, the Defendant reviewed the Plaintiff’s transfer income tax return for the year 2011 for the real estate list B C EJ DF G HH K’s transfer income tax return, and notified the Plaintiff of the pre-announcement of transfer income tax that denies the Plaintiff’s application for reduction or exemption on July 3, 2012, and the Plaintiff appealed and claimed a pre-assessment review of transfer income tax on July 23, 2012.
The defendant decided to exclude the above request for review from the examination.
Around December 20, 2012, the Defendant confirmed the acquisition and transfer of several land and buildings by the Plaintiff from around 2004 to around 2012, and confirmed that the Plaintiff constitutes a person who runs the business of selling or selling real estate at least once during the taxable period for the purpose of business, and acquired real estate at least twice during the period for the purpose of business (hereinafter “real estate sales businessman”), and completed the registration of business ex officio (hereinafter “business commencement date”) with respect to the Plaintiff.
Then, on March 4, 2013, the Defendant respectively decided and notified the Plaintiff of KRW 30,310,580 and KRW 3,751,000 of value-added tax for the second period of No. 207 and value-added tax for the first period of No. 2009. On October 31, 2013, the Defendant decided and notified KRW 22,622,330, value-added tax for the second period of No. 2006 (hereinafter “each of the instant disposition imposing value-added tax”).
The plaintiff was dissatisfied with each of the above dispositions and filed a request for review with the Board of Audit and Inspection, but was dismissed on April 15, 2014.
The plaintiff filed an administrative litigation against each of the above dispositions, but the Chuncheon District Court rendered a judgment dismissing the plaintiff's claim on November 20, 2015.