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1. On February 10, 2014, the Defendant imposed capital gains tax of KRW 8,558,503 on the Plaintiff for the year 2003.
Reasons
1. Details of the disposition;
A. On May 8, 2002, the Plaintiff acquired Gangseo-gu Seoul Metropolitan Government No. 101 and 104 (hereinafter referred to as “instant No. 101, hereinafter referred to as “instant No. 104”) on May 8, 200, but transferred the instant No. 104 on March 11, 2003 and March 13, 2003.
B. On March 17, 2003, the Plaintiff calculated the transfer value under subparagraph 101 of this case and subparagraph 104 of this case as the actual transaction value of KRW 118,200,000 (i.e., KRW 104,66 million) and the acquisition value of KRW 115,263,756 (i.e., KRW 71,471, KRW 104, KRW 104, KRW 43,792,641) to the Defendant, and paid the transfer income tax by scheduled return of KRW 141,340.
C. After the transferee D of the instant 104 transferred the instant 104, the director of the Gangseo-gu Tax Office confirmed that the acquisition value was KRW 130 million when filing a transfer income tax base return, and notified the Defendant thereof.
Based on such notification, the Defendant notified the Plaintiff on February 10, 2014 that the transfer value under the instant 104 is KRW 130 million and the acquisition value is KRW 43790,000,000. Based on the premise that the transfer value under the instant 104 is KRW 62,987,810 (including penalty tax for failure to report, KRW 3,143,420, and penalty tax for failure to pay, KRW 30,788,073) shall be additionally paid in 2003.
E. The Plaintiff filed an objection on April 1, 2014. According to the re-audit decision, the Defendant rendered a re-audit of the transfer value, and rendered a decision of rectification that deducts the transfer value of the instant 104,650,000 won from the calculated tax amount of KRW 8,574,207, which is calculated by subtracting the 15,704 won paid in the preliminary return from the calculated tax amount of KRW 8,574,207,50,000, which is calculated by subtracting the 15,704 won from the assessed tax amount of KRW 8,578,503,50,00 from the assessed tax amount of KRW 17,477,75,754, which is the total final tax amount of KRW 17,336,411, which is calculated by deducting the 141,343 won already paid from the assessed tax amount of KRW 47,242,411 from the assessed tax amount of capital gains tax.
shall be reduced below.