1. The instant lawsuit shall be dismissed.

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

Details of the disposition

On January 14, 2004, the Plaintiff acquired 92 square meters (hereinafter referred to as “instant land”) from B and C (hereinafter referred to as “former owner”) prior to Gyeonggi-gun, Gyeonggi-do, and reported the said land to E on September 13, 2013. On December 27, 2013, the Plaintiff filed a return after the deadline for the transfer income tax to pay KRW 30,530,701, the converted value of KRW 1350 million and the acquisition value of KRW 17,469,190, the converted value of KRW 30,530,701.

On November 2, 2016, the Plaintiff filed a request for correction to the Defendant for refund of KRW 29,610,359 of transfer income tax on November 2, 2016, asserting that the actual acquisition value of the instant land was KRW 120 million, but the Defendant rejected the said request for correction on December 26, 2016 on the ground that the transferor of the sales contract and the copy of the register submitted by the Plaintiff are different, and there is no objective data to prove the actual acquisition value.

(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on February 9, 2017, but was dismissed on May 11, 2017.

[Ground of recognition] In the absence of dispute, Eul evidence Nos. 1, 2, and 4, and the defendant's defense against the defense prior to the purport of the whole pleadings, the defendant's defense against the defense is limited to a person who has filed a tax base return by the statutory due date of return, by stipulating that a person who has filed a tax base return by the statutory due date of return may file a request for correction, thereby limiting the person subject to a request for correction to a person who has filed a tax base return by the statutory due date of return. Since the plaintiff filed a tax base return on the land of this case on December 27, 2013, which is the statutory due date of return after the statutory due date of return, on the ground that the plaintiff filed a tax base return on the land of this case with the defendant on December 27, 2013, the plaintiff is not entitled to a request for correction as prescribed in Article 45-2 (1) of the former Framework Act

Therefore, the instant lawsuit is unlawful.