1. The plaintiff's claim is dismissed.

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

Details of the disposition

On July 31, 2014, the Plaintiff, including the transfer of the instant real estate and the payment of capital gains tax, transferred to D 625,000,000 won of Seo-gu Busan, Seo-gu, Busan (hereinafter “instant real estate”), and paid KRW 230,907 of capital gains tax by making the transfer value as KRW 625,00,000 on September 30, 2014.

On October 10, 2014, the Plaintiff reported capital gains tax amounting to KRW 28,358,892 on November 24, 2017 with the transfer value of KRW 258,685,459, by transferring the Seo-gu Busan, Seo-gu, Busan, to D 258,685,142, and without adding up KRW 6,348,459, the transfer value of the instant real estate. However, the Plaintiff returned capital gains tax amounting to KRW 28,358,892 after the due date.

On March 1, 2018, the Defendant, including the Plaintiff’s request for correction and the Defendant’s ex officio revocation, determined and notified the Plaintiff’s transfer income tax for the year 2014 as KRW 30,794,330, and did not separately notify the Plaintiff of the pre-announcement of taxation.

On May 15, 2018, the Plaintiff filed a claim for correction to the effect that the said transaction between the Plaintiff and D was conducted by fraud. The actual transfer value of the instant real estate was not KRW 625,00,000, but KRW 480,000. However, the Defendant dismissed the Plaintiff’s claim for correction on the ground that there was no objective evidence regarding the transfer value of the instant real estate on July 13, 2018.

On March 1, 2018, the Defendant confirmed that the Plaintiff did not notify the Plaintiff of the pre-announcement of taxation while determining and notifying the transfer income tax attributed to year 2014, and revoked ex officio the determination and notification of the transfer income tax as of March 1, 2018.

The Defendant of the instant disposition, upon receipt of the notice of prior notice of taxation on August 23, 2018, re-written transfer income tax of 20,676,495 won (=20,907,402 won - 230,907 won), additional tax for negligent return 4,181,480 won, additional tax for negligent payment 5,936,364 won, total of 30,794,330 won.