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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. The plaintiff was working as a teacher of B High School in Eunpyeong-gu Seoul Metropolitan Government from March 1, 1981.
B. On October 12, 2004, the Plaintiff purchased 300,000,000,000,000 won, and completed the registration of ownership transfer on the instant land on November 5, 2004, and newly constructed a detached house with a total floor area of 293.9 square meters (hereinafter “instant house”) on the ground before obtaining approval for use of the instant house (approval date: May 2, 2005). The Plaintiff sold the instant land and the instant house to D on April 15, 2005, which was prior to obtaining approval for use (approval date: May 2, 2005).
C. The Plaintiff, as above, sold the instant land and housing, filed a return and payment only on the capital gains tax following the transfer of the instant land.
From April 8, 2013 to May 12, 2013, the Defendant: (a) conducted a personal integration investigation on the Plaintiff’s wife E and the Plaintiff’s work partner F and his wife G, etc.; (b) newly constructed the instant housing on the instant land before approval for use; (c) sold it to a third party; and (d) evaded income tax, value-added tax, etc. due to the “Fraud or other unlawful act,” such as having the third party complete the preservation of ownership after changing the name of the owner; and (e) deemed that the ten-year exclusion period of imposition stipulated in Article 26-2(1)1 of the Framework Act on National Taxes applies to the Plaintiff on July 16, 2013, on the ground that the income tax, value-added tax, etc. was evaded; and (e) notified the Plaintiff of the revised income tax as KRW 103,680,00 in 205, global income tax year 425,200 in 205, respectively.
"Imposition of global income tax of KRW 7,882,40,00 remaining after imposition and reduction of KRW 103,680,000 for the above value-added tax," is "the imposition of global income tax of KRW 7,882,40 for the remaining year."