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Reasons
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(영문) 수원지방법원 2017.02.15 2016구단7907
양도소득세부과처분취소
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1. All of the plaintiff's claims are dismissed.

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

Reasons

1. Details of the disposition;

A. On January 15, 1996, the Plaintiff acquired a 220,277,06,060 square meters of land in Seongbuk-gu, Sungnam-si and its ground building (hereinafter referred to as “instant real estate”) and transferred it to Nonparty C on December 3, 2007, and paid on February 3, 2008 the transfer value of KRW 2 billion and KRW 801,100,000 of transfer income tax with the transfer value of KRW 220,27,060,000.

B. As a result of the investigation of capital gains tax on the Plaintiff around June 2015, the Defendant deemed that the Plaintiff underreported the transfer value of KRW 250,000,000 and reported excessive acquisition value of KRW 440,000,000, and notified the Plaintiff of KRW 471,291,90 on September 3, 2015.

C. On November 27, 2015, the Plaintiff appealed to the Tax Tribunal. On April 12, 2016, the Tax Tribunal rendered a decision to correct the tax base and tax amount by making the transfer value of the instant real estate KRW 2 billion.

Accordingly, on September 10, 2016, the defendant issued a revised disposition to reduce the amount of KRW 137,843,580 from the transfer income tax attributed to the plaintiff in 2007.

(hereinafter referred to as “instant disposition” is subject to the imposition of capital gains tax of KRW 33,448,400 as of September 3, 2015 remaining after reduction. [Grounds for recognition] No dispute exists, Gap 1, 7, and Eul 1 (including additional numbers), and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) In the case of the transfer of the instant real estate, on June 1, 2008, the date on which national taxes may be imposed pursuant to Article 26-2(1)5 of the Framework Act on National Taxes, falls under the initial date of the exclusion period of imposition of capital gains tax, and the instant disposition taken as of September 3, 2015 after the lapse of the exclusion period of imposition. The instant disposition taken as of September 3, 2015 is null and void. (2) At the time of the transfer of the instant real estate, the Plaintiff actually disbursed 440,00,000 won as remodeling costs for the structural modification of the building, etc., and thus, the said amount should be deducted

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