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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 June 24, 1995, the Plaintiff completed the registration of ownership transfer (hereinafter “the registration of ownership transfer of this case”) based on the sale on October 5, 1975, No. 12539, the Daegu District Court’s Gun Office of the Seoul District Court pursuant to the former Act on Special Measures for the Registration, etc. of Ownership of Real Estate (amended by Act No. 4502, Nov. 30, 1992; hereinafter “former Act on Special Measures for the Registration, etc. of Ownership of Real Estate”).
B. On November 1, 2013, the Plaintiff sold the instant land in amount to KRW 852,120,000, and registered the transfer of ownership on November 29, 201.
C. On January 31, 2014, the Plaintiff filed a preliminary return on capital gains tax for the 2013-year transfer by the transfer of the instant transfer in the Seongbuk-dong District, and reported the amount of capital gains calculated by applying the time of acquisition to the time of acquisition on June 24, 1995.
On July 1, 2014, the Defendant rendered a disposition to the Plaintiff, and as the time when the Plaintiff acquired the instant land before December 31, 1984, pursuant to Article 8 of the Addenda of the Income Tax Act (Act No. 4803, Dec. 22, 1994), the Defendant deemed the time of acquisition as January 1, 1985, calculated capital gains tax for the year 2013, and determined and notified the capital gains tax for the year 2013 as KRW 96,868,120 (hereinafter “instant disposition”).
E. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on July 29, 2014, but was dismissed on November 19, 2014.
[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 2, 5, 6, Eul evidence No. 1, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. As long as the date of liquidation of the land in this case’s assertion is not proved to be before December 31, 1984, the time of acquisition shall be determined by the Presidential Decree of Article 98 of the former Income Tax Act (amended by Act No. 12852, Dec. 23, 2014; hereinafter “former Income Tax Act”) and the Enforcement Decree of the former Income Tax Act.