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1.The judgment of the first instance shall be modified as follows:
Of the instant lawsuit, the imposition of capital gains tax for the year 2005 is in place.
Reasons
1. Details of the disposition and confirmation of transfer of taxable objects;
A. The Plaintiff reselled each real estate listed in the separate sheet (hereinafter “each of the instant real estate”) without being registered.
B. After confirming that the Plaintiff did not properly report capital gains on the resale of the instant unregistered property, the Defendant issued a revised notice of KRW 380,294,390, and KRW 415,472,020,020, respectively, on February 1, 2012, on the following grounds: (a) each of the instant real property was transferred as indicated in the attached list in 2007 (However, the transfer value of the instant ten real property was KRW 130,000), and (b) on February 1, 2012, the Defendant issued a revised notice of KRW 496,821,40, and KRW 380,294,390, and KRW 415,472,020 for the capital gains tax for the year 2007 reverted to the Plaintiff.
C. According to the Plaintiff’s filing of objection, the Defendant excluded the instant 1, 2, and 8 real estate from the object of transfer, and subsequently corrected KRW 206,037,415 from the transfer income tax for the year 2005, and KRW 62,065,850 from the transfer income tax for the year 2006.
After that, the Defendant partially accepted the Plaintiff’s appeal, and decided that the transfer value of the instant 10 real estate was KRW 120,000,000, not KRW 130,000,000 by the Tax Tribunal, and reflected this in and corrected KRW 11,284,70 of the transfer income tax reverted to January 2, 2013.
E. On June 27, 2014, the Defendant respectively dismissed KRW 102,414,636 of the disposition imposing transfer income tax for the year 2005, and KRW 201,069,720 of the disposition imposing transfer income tax for the year 2007, by excluding the portion arising from the transfer of real estate in the instant case 4,6, 12, 14, and 15 pursuant to the purport of the judgment of the first instance court.
(hereinafter referred to as “final reduction or correction,” and the imposition of capital gains tax of KRW 188,369,454, capital gains tax of KRW 306,943,840, capital gains tax of KRW 2006, and capital gains tax of KRW 214,402,300, which reverts to year 2007, remaining after the successive reduction or correction, was made. As a result, each of the instant real estates.