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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 July 9, 1997, the Plaintiff transferred the land and its ground buildings located in Busan-gun, Busan-gun (hereinafter “instant transferred real estate”) to E, but did not report the transfer income tax within the preliminary return deadline for the transfer income tax.
B. Accordingly, on May 9, 1998, the Defendant imposed a transfer income tax of KRW 8,677,200 on the transferred real estate of this case by calculating the transfer value of KRW 60,441,390 as the transfer value, the acquisition value of KRW 10,403,043 as the necessary cost, and the transfer margin of KRW 50,038,347, and then imposing a transfer income tax of KRW 8,67,200.
C. As the Plaintiff did not pay the above capital gains tax by the due date, the Defendant entrusted the registration of seizure of 20 square meters in Busan-gun, Busan-gun, Busan-gun (hereinafter “1 real estate”) and 1/2 shares in 162 square meters in forest C, Ulsan-gun, Ulsan-gun (hereinafter “2 real estate”). As to the real estate 1 of this case, the registration of seizure was completed in the name of Busan District Court’s Dong Branch Branch and 104646, which was received on December 3, 1998, and the registration of seizure was completed on December 3, 1998 as to the real estate 2 of this case under the name of Ulsan District Court’s registration and received on December 3, 1998 (hereinafter “registration of seizure disposition as of December 3, 1998”). Since the above taxes were still delinquent, the Defendant again entrusted the registration of seizure of the real estate 1 of this case under the name of the Busan-do District Court’s Dong Branch and received the seizure disposition as of 216121,27.
On the other hand, the defendant disposed of KRW 9,331,660, out of KRW 9,631,660, among capital gains tax (including increased additional charges) arising from the transfer of the transferred real property of this case until November 25, 198.
E. After September 9, 199, the Defendant F and G revenue officials of the Republic of Korea shall notify the Plaintiff of the amount of national taxes in arrears with respect to the remaining capital gains tax of 300,000 won after treating the loss as above.