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1.The judgment of the first instance, including a claim added and reduced in the trial, shall be modified as follows:
In this case.
Reasons
1. Details of the disposition;
A. On January 13, 200, the Plaintiff transferred part of the land B, I, J, K, L, and M owned by the Plaintiff (hereinafter “C-dong land”), but did not report the transfer income tax to the competent tax authority.
B. On May 24, 200, the Plaintiff transferred five parcels of land, other than D in Jin-si (hereinafter “Ei land”) through a voluntary auction, and the competent tax authority scheduled the transfer income tax of KRW 3,928,503, but did not pay it.
C. On March 6, 2001, the Defendant issued a tax payment notice (hereinafter the Defendant denied the deduction of KRW 693,265,000,000,000,000 from the capital gains tax originally scheduled for return) to the Plaintiff on March 6, 2001 (the Defendant denied the deduction of KRW 693,265,000,000,000).
On January 2, 2002, the Defendant issued a tax payment notice (including additional tax) regarding capital gains tax of KRW 96,639,540 (including additional tax) as a result, by mistake that the Plaintiff was liable to transfer all of the land of Jung-gu, Jung-si, J, K, L, and M among the land of Jung-dong (hereinafter “instant 2-1 disposition”), and issued a tax payment notice stating the 2-1 disposition of this case.
E. The Defendant, on November 3, 2004, issued a disposition to seize the claims listed in the attached sheet owned by the Plaintiff as preserved claims, with totaling KRW 139,740,620, and total sum of capital gains tax and additional dues pursuant to the Disposition No. 1 of this case and capital gains tax and additional dues pursuant to the Disposition No. 2-1 of this case, as the Plaintiff did not pay capital gains tax pursuant to the Disposition No. 1 of this case (hereinafter the seizure disposition of this case).
F. On March 12, 2018, after the pronouncement of the first instance judgment, the Defendant’s corrective disposition to reduce the said capital gains tax of KRW 96,639,540 to KRW 6,200,450 (including additional tax) by correcting errors in the part, etc. not transferred among the land in Cdong with respect to the disposition Nos. 2-1 of the instant case.