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1. The Defendant’s KRW 35,373,11 for the Plaintiff and KRW 5% per annum from June 1, 2016 to August 22, 2017.
Reasons
1. Basic facts
A. The Plaintiff’s ownership transfer registration was cancelled on the ground that the Plaintiff’s Boban City D 7,222 square meters (hereinafter “the instant land”) owned by Boban City: ① the Daejeon District Court’s Boban District Court’s registration office was received on April 29, 1980 and the Plaintiff’s ownership transfer registration was made on the ground of “sale as of January 10, 1974”; ② the registration was cancelled on the ground that the Plaintiff’s ownership transfer registration was received on the ground that “the Plaintiff’s trust was received on April 29, 2007” under the title of the same registry office No. 3478, Feb. 8, 2007, under “the error of filing an application on April 29, 1980; ② the registration was made on May 7, 2007, under the name of the Plaintiff’s trustee for the reason that “the ownership transfer registration was received on May 7, 2007” on the ground that the trust property was received on June 239, 20009.
B. On October 19, 2012, the Plaintiff entered into a sales contract with the Boan Livestock Industry Cooperatives on the instant land with a purchase price of KRW 2.84 billion. On November 2012, 2012, the Plaintiff delegated the Defendant, who is a certified tax accountant, to engage in relevant business, such as capital gains tax.
C. On January 31, 2013, in filing a return on the Plaintiff’s capital gains tax, etc., the Defendant considered the time of acquisition of the Plaintiff’s ownership of the instant land, which serves as the basis for calculation, as of May 7, 2007. Accordingly, the amount of capital gains was calculated as KRW 1,716,41,530, and capital gains tax was calculated as KRW 628,336,381.
However, the director of the Boan Tax Office considers the time of acquiring the Plaintiff’s ownership of the instant land as April 29, 1980, and determined that the said Plaintiff’s first acquisition of ownership of the instant land constitutes KRW 2,742,037,878, and capital gains tax shall be KRW 1,018,074,393. On March 21, 2016, additional tax shall be imposed due to the Plaintiff’s unfaithful report, etc.