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1. The Defendant’s transfer income tax of 83,028,600 won and resident tax of 8,302,860 won for the portion reverted to the Plaintiff on August 10, 2008.
Reasons
1. Details of the disposition;
A. On August 30, 1978, the Plaintiff acquired land B and seven parcels (hereinafter “each of the instant lands”) outside Suwon-si, Suwon-si, and leased the land to Nonparty C around October 1997.
B. On February 11, 1998, C obtained permission to change the form and quality of each of the instant lands on February 11, 1998, and constructed three buildings on each of the instant lands (hereinafter “each of the instant buildings”) and technical training instructors (hereinafter “the instant teaching instructors”), and completed the registration of ownership transfer on one’s own name on November 2, 200 after completing the registration of ownership preservation for each of the instant buildings under the name of the Plaintiff on November 30, 200.
C. After that, as C did not pay the rent, the Plaintiff won the suit filed against the Dong on January 31, 2004 and received the said real estate from the Dong on April 11, 2005.
On September 3, 2007, the Plaintiff transferred the real estate of this case to the non-party Yong-high speed Co., Ltd. (hereinafter referred to as the "non-party company") in KRW 9,000,000,000. On September 27, 2007, the Plaintiff reported and paid KRW 8,700,000,000, excluding the value of the tuition of this case 300,000,000, out of the above amount of KRW 9,000,000,000 as the transfer value of the real estate of this case, after calculating the transfer value of the real estate of this case.
E. However, as of January 1, 1985, the date of fictitious acquisition of each of the instant lands, the Defendant calculated the acquisition value of each of the instant lands including the instant teaching school, calculated the transfer value of each of the instant lands including the instant teaching school, and calculated gains on transfer therefrom, and issued a notice of correction of KRW 83,028,60 and resident tax for the portion reverted to the Plaintiff in August 10, 2008.
F. On December 7, 2009, the Plaintiff filed an objection and filed a request for examination with the Commissioner of the National Tax Service.