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Reasons
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(영문) 대구고등법원 2018.11.09 2018누3357
양도소득세부과처분취소 등
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1. The part of the first instance judgment against the Defendants shall be revoked.

2. On August 1, 2016, the head of Seosan District Tax Office (hereinafter “the Head of Seosan Tax Office”) shall be the Plaintiff.

Reasons

1. Details of the disposition;

A. From February 19, 2004 to May 18, 2009, the Plaintiff is an individual entrepreneur who has been engaged in food maintenance manufacturing business under the trade name “D” in Yongcheon-si B (hereinafter “Bri”) in Yongcheon-si (hereinafter “D”).

B. On March 3, 2004, the Plaintiff purchased and acquired real estate (C land 4,894 square meters and buildings on its ground, hereinafter “instant real estate”) and its accessory machinery and equipment (DHA, EPA, smuggling oil, and Oraco games plant) as stated in the attached Table 1 list in the discretionary auction procedure for real estate at a cost of KRW 720 million.

C. On April 23, 2009, the Plaintiff transferred the instant real estate and its accessory machinery and equipment to E, and then calculated the transfer value as KRW 850 million to the head of Seosan District Tax Office and reported and paid KRW 26,965,719 of the transfer income tax for the year 2009.

In addition, the Plaintiff issued to E a tax invoice of KRW 660,280,953 (=243,090,481 factory building of KRW 417,190,472) due to the supply of the instant real estate, and a tax invoice of KRW 134,545,455 according to the supply of the attached machinery and equipment, respectively, and accordingly, reported and paid the value of the first value-added tax of KRW 56,50,687 to the head of the instant tax office in 209.

E on August 14, 2013, transferred the instant real estate in KRW 1.38 billion to the F Association.

However, unlike the Plaintiff’s return of capital gains tax, E calculated the acquisition value of the instant real estate as KRW 1,166,125,569 [22,457,320 won of acquisition tax of KRW 1.24,498,90 of registration tax of KRW 24,498,90 of acquisition tax of KRW 1.22,497,320 of purchase value] to the head of Seosan District Tax Office and reported and paid capital gains tax of KRW 50,830,651].

E. From May 23, 2016, the director of the tax office of the Seosan District Tax Office shall do so.

6. By October, 600, the transfer income tax on the instant real estate was on the spot investigation.

그 결과 원고가 E에게 아래 [표1]과 같이 이 사건 부동산을 1,131,591,000원에 양도하였음에도 그 양도가액을 660,280,953원으로 산정하여 471,311,000원 ≒1,131,591,000원 - 660,280...

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