The acquisition value of land shall be based on the actual transaction value between the transferor and transferee.

The acquisition value of land cannot be viewed as the actual transaction value, as alleged by the Plaintiff.

Article 100 (1) of the former Income Tax Act shall be calculated on capital gains.

2013Gudan53281 Revocation of Disposition of Imposing capital gains tax, etc.

AA

BB Director of the Tax Office

November 29, 2013

January 17, 2014

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

The defendant's decision that the disposition of imposition of capital gains tax of KRW 408,171,740 against the plaintiff on November 20, 2012 is revoked.

1. Details of the disposition;

A. On November 26, 2001, the Plaintiff transferred OOO-dong OO-dong OO 1031.8 square meters (hereinafter “instant land”) acquired from CCC, and on November 30, 201, the transfer value of the instant land was KRW 2.65 billion and the acquisition value was KRW 2.375 million and paid KRW 44,040,000,000,000,000,0000.

B. The Defendant issued the instant disposition to the Plaintiff on November 20, 201, on the ground that the Plaintiff reported that CCC transferred the instant land to 1.58 billion won, based on the fact that the Plaintiff reported that the Plaintiff would have transferred the instant land to 1.5 billion won, the Defendant denied the acquisition price of KRW 2.75 million, and the acquisition price of KRW 1.58 million shall be the acquisition price of KRW 1.58 million, and on November 20, 2012, corrected and notified the Plaintiff of KRW 408,171,740 (including the additional tax of KRW 106,381,793, the additional tax of KRW 23,539,950, the additional tax of KRW 106,381,79

C. The Plaintiff filed an objection against the Defendant on November 29, 2012, but was dismissed, the Plaintiff filed an administrative appeal with the Tax Tribunal on February 7, 2013, and was dismissed on May 9, 2013.

Facts without any dispute, Gap 2, Eul 1, and 2, the purport of the whole pleadings, and the purport of the whole pleadings.

2. Summary of the plaintiff's assertion

The Plaintiff, upon the request of CCC, remitted the purchase price of the instant land KRW 2.377 billion to the corporate passbook of CCC, which is KRW 1.588 million, and the remaining KRW 795 million to the corporate passbook of CCC, and the so-called multi-purpose contract was prepared in cash, and the actual acquisition price is KRW 2.3775 million. Thus, the instant disposition based on a different premise is unlawful.

3. Whether the disposition is lawful;

According to the records and witness evidence Nos. 5, 6, 7, 11-1, 11-2, 11-3, 11-4, and DD testimony, the Plaintiff’s receipt of KRW 2,375,00,000 with CCC as purchase price and KRW 795,00 in cash was presented as evidence of this case. The Plaintiff’s submission of a certificate of confirmation that the Plaintiff transferred KRW 1,012,20,000 to the seller of the instant land similar to the size of the instant land was 2,61,000,000 won. However, in light of the above evidence and evidence Nos. 10,11-2, 11-3, and 11-4, and the evidence No. 500,000,000,000 won, which were 50,000,000,000 won prior to the instant land, was also stated in the Seoul District Court’s order for sale of the instant land.

4. Conclusion

Therefore, the plaintiff's claim is dismissed for lack of reason.