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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 May 19, 2015, the Plaintiff, which acquired on March 18, 1985, transferred C Apartment 127 Dong 906 (hereinafter “First Housing”) located in Gangnam-gu Seoul (hereinafter “Plaintiff’s wife”) to 2.1 billion won in the transaction price, and reported and paid KRW 62,750,090 on July 31, 2015 by deeming that the Plaintiff falls under the requirements for non-taxable houses for one household [see Articles 155(1) and 154(11) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27829, Feb. 3, 2017)].
B. On February 6, 2015, the Plaintiff acquired G apartment 119, 2103, G apartment 2103 (hereinafter “instant second house”) in the Republic of Korea, where he/she was owned by his/her father, by sharing one half of the Plaintiff’s spouse H and one half of the shares, and H acquired I apartment 112, Dong 1207 (hereinafter “third house in this case”).
C. As of May 19, 2015, the Defendant issued a correction and notification of KRW 645,709,115 (including additional tax on negligent return, KRW 528,882, and additional tax on KRW 72,024,740,740) to the Plaintiff on November 1, 2016, deeming that the Plaintiff fell under three houses for one household as of May 19, 2015, and the provision on non-taxation of two houses for one household on temporary transfer of the instant house was not applicable, and that the market price of KRW 2.5 billion was under 2.1 billion to a fraudulent related party D.
(hereinafter “instant taxation disposition”). D.
On November 28, 2016, the Plaintiff and H rescinded the agreement on the sales contract of the instant housing E and the instant housing No. 2 (hereinafter “instant rescission”). On December 13, 2016, the Plaintiff and H cancelled the registration of ownership transfer under the Plaintiff’s name on the grounds of the cancellation of agreement.
[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 4, Eul evidence Nos. 1 to 5, and 8, the purport of the whole pleadings
2. To make entries in the attached statutes concerned;
3. Whether the instant taxation disposition is legitimate
A. The plaintiff's assertion of this case.