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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. The Plaintiff and B jointly owned a building of 229.9 square meters and 3-story above ground in Ulsan-gu, Ulsan-gu (hereinafter collectively referred to as “instant real estate”) in the proportion of 1/2 shares, and jointly assumed the obligation to refund the deposit equivalent to KRW 70 million with respect to the instant real estate (hereinafter referred to as “instant deposit obligation”).
B. B filed a lawsuit against the Plaintiff seeking a partition of co-owned property as to the instant real estate under the Court Order 2012Kadan42696, and in the said litigation proceedings, the conciliation was concluded that “B shall pay to the Plaintiff KRW 245 million, and the Plaintiff shall transfer the ownership of the instant real estate 1/2 shares (hereinafter “instant shares”) to B (hereinafter “instant conciliation”).
C. Following the instant conciliation, the Plaintiff received KRW 245 million from B, and completed the registration of ownership transfer of the instant shares with respect to B on May 9, 2014, and made a preliminary return of capital gains tax on the Defendant with respect to which the transfer value of the instant shares is KRW 245 million.
As a result of a comprehensive audit against the defendant, the Commissioner of Busan Regional Tax Office confirmed that the value of the share of this case that the plaintiff transferred to B was KRW 245 million as above and added KRW 35 million to KRW 1/2,000 ( KRW 70 million x 1/2), and ordered the defendant to impose capital gains tax on KRW 35 million for the amount under-reported by the plaintiff. On July 8, 2016, the defendant issued a corrective disposition imposing capital gains tax on the plaintiff for KRW 35 million (hereinafter referred to as the "disposition of this case").
E. On September 21, 2016, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but the said appeal was dismissed on December 8, 2016.
[Ground of recognition] Unsatisfy, Gap evidence 1, and Eul evidence 1 to 5 respectively.