logobeta
본 영문본은 리걸엔진의 AI 번역 엔진으로 번역되었습니다. 수정이 필요한 부분이 있는 경우 피드백 부탁드립니다.
Text
Reasons
텍스트 조절
arrow
arrow
(영문) 대전지방법원 2017.05.23 2016구단100425
양도소득세부과처분취소
Text

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. B, on September 4, 2003, sold in lots at KRW 142,30,000 and completed the registration of ownership transfer on July 1, 2004.

B. On July 1, 2004, the Defendant: (a) acquired the instant land from B from B to KRW 158,000,000; (b) on July 5, 2004, transferred the said land to D on July 5, 2004 for KRW 290,50,000; and (c) decided and notified the Plaintiff of KRW 202,473,250 on April 21, 2015.

C. On June 8, 2015, the Plaintiff dissatisfied with the disposition of imposition of capital gains tax, and filed an appeal with the Tax Tribunal on June 8, 2015. On March 2, 2016, the Tax Tribunal rendered a decision that “The Defendant imposed capital gains tax of KRW 202,473,250 on the Plaintiff on April 21, 2015, by re-auditing the transfer value of the Plaintiff’s land, thereby correcting the tax base and tax amount and dismissing the remainder of the appeal.”

After re-audit according to the above decision, the Defendant issued a notice of decision of correction on March 30, 2016 on the amount of transfer income tax of 281,247,000 won to be reduced to 123,247,000 won.

(hereinafter referred to as “instant disposition”), the remaining parts of the disposition imposing capital gains tax, which were corrected or corrected as above, are subject to no dispute (based on recognition), and the purport of the whole pleadings and arguments as to Gap’s evidence Nos. 1, 4, and 1 and 10.

2. Whether the instant disposition is lawful

A. The gist of the Plaintiff’s assertion 1) The Plaintiff purchased the instant land in KRW 85,380,00 and sold KRW 115,380,00,000, and thus, the instant disposition that rendered gains from transfer as KRW 30,000 is unlawful against the substance over form principle, even though the gains from transfer were KRW 123,247,00,00. (2) The Defendant imposed a disposition on the premise that the exclusion period for imposition of capital gains tax is ten years under Article 26-2(1)1 of the Framework Act on National Taxes, but the Plaintiff did not simply file a return of tax base.

arrow