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Reasons
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(영문) 인천지방법원 2015.07.14 2014구단1984
양도소득세무신고가산세등 부과취소
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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 February 16, 2007, the Plaintiff acquired the instant real estate No. 102 Dong 204 (hereinafter “instant real estate”) and transferred the instant real estate on the ground of “sale by compulsory auction” on July 18, 2008, but did not report the transfer income tax for the year 2008.

B. On April 9, 2014, the Defendant decided and notified the Plaintiff of KRW 145,140,00,000, acquisition value of the instant real estate 104,244,000, and acquisition value of KRW 26,534,707 (including penalty tax for failure to report, KRW 3,071,680, and penalty tax for failure to report, KRW 8,104,627) for the transfer income for the year 2008.

(hereinafter “instant disposition”). C.

On June 19, 2014, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on August 19, 2014.

[Ground of recognition] Facts without dispute, Gap 1, 2, Eul 4, and 5, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion did not know that the transfer income tax should be reported to the tax authority even if the real estate of this case was transferred due to a compulsory auction. It is improper to impose penalty tax for the defendant's failure to report and failure to pay taxes while rendering the disposition of this case against the plaintiff within six years after the transfer of the real estate of this case.

(b) as shown in the attached Form of the relevant statutes;

C. Under the judgment tax law, where a taxpayer violates various obligations, such as a tax return and tax payment, without justifiable grounds, in order to facilitate the exercise of the right to impose taxes and the realization of a tax claim, an additional tax is an administrative sanction imposed as prescribed by the individual tax law, and it is unreasonable for the taxpayer to be aware of his/her obligations, and where there are circumstances that make it unreasonable for him/her to present his/her obligations or to expect the performance of his/her obligations to the party concerned, or where there are justifiable grounds that make it unreasonable for him/her to be aware of

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