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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. On April 7, 2001, the Plaintiff acquired ownership of six parcels of land (hereinafter “instant land”) such as Incheon-gun C, D, E, F, G, and H (hereinafter “instant land”) from B, and transferred the instant land to I on June 26, 201 as KRW 610,000 in price.
On August 26, 2013, when filing a report with the Defendant on the transfer income tax following the transfer of the instant land, the Plaintiff reported the transfer value of KRW 610,00,000, acquisition value of KRW 430,000,000, and KRW 32,310,970, gains from transfer, and other necessary expenses, KRW 147,689,030, gains from transfer, and KRW 35,916,160, capital gains tax. The Plaintiff submitted a sales contract (hereinafter “instant sales contract”) on April 1, 201 with regard to the instant land under the name of the Plaintiff and B, the purchase price of which is KRW 430,00,000, as documentary evidence.
With respect to the Plaintiff’s acquisition value of the instant land, the Defendant deemed that the instant sales contract was a false contract and the actual transaction price at the time of the Plaintiff’s acquisition is impossible to be confirmed, and accordingly, revised the Plaintiff on June 1, 2016, by deeming the acquisition price of the instant land as KRW 94,435,508, the acquisition price of the instant land based on the conversion price (hereinafter “conversion price”) pursuant to the main sentence of Article 97(2)2 of the former Income Tax Act (amended by Act No. 12169, Jan. 1, 2014; hereinafter the same shall apply) to be KRW 97,268,574, which is the sum of KRW 223,618,750 (including an amount calculated by adding the acquisition price of the instant land to KRW 2,83,06, which is an amount prescribed by Presidential Decree (hereinafter “ separately deducted amount”) to be included in necessary expenses, and notified the Plaintiff on June 1, 2016.
(hereinafter “Disposition of this case”). [Grounds for recognition] Gap’s 2, 4, 5, 6, Eul’s 1 and 2, and the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The necessary expenses for the Plaintiff’s assertion 1 transfer income amounting to KRW 430,00,000, as the Plaintiff acquired the instant land from B, the necessary expenses for the transfer of the instant land are the necessary expenses.