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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. On September 8, 2006, the Plaintiff: (a) transferred 477m2 in Yansan-gu, Jeonju-si (hereinafter “instant land”) to C; and (b) reported the transfer income tax with the transfer value of KRW 345,60,000,000.
B. C transferred the instant land to another person on August 10, 201, and reported a transfer income tax amount of KRW 345,60,000 with the acquisition value of KRW 345,60,000, but on January 10, 2013, C filed a request for correction to refund part of the transfer income tax on the ground that the actual acquisition value of the instant land was KRW 516,00,000 with the former Director of the Tax Office.
C. Upon the rejection of the above claim by the former Director of the Tax Office, C filed a request for a trial with the Tax Tribunal on July 26, 2013 after filing an objection, and C decided on December 11, 2013 to re-examine the acquisition value of the instant land by C. Accordingly, the former Director of the Tax Tribunal rendered a re-audit and rendered a decision to partially refund capital gains tax by regarding C’s acquisition value of the instant land as KRW 516,00,000, and notified the Defendant of the taxation data.
Accordingly, on January 13, 2015, the Defendant: (a) deemed the Plaintiff’s transfer value of the instant land as KRW 516,00,000, which is the value acquired by C from the Plaintiff; and (b) imposed a disposition of imposition of KRW 99,422,910 on the Plaintiff in 2006 (hereinafter the instant disposition).
E. The Plaintiff filed an appeal on the instant disposition, but was dismissed on May 19, 2015.
[Ground of recognition] Facts without dispute, Gap 9, 12, 13, 15, 20, purport of the whole pleadings
2. Whether the disposition is lawful;
A. At the time when the Plaintiff transferred the instant land to C with respect to the Plaintiff’s assertion 1 transfer value, D on behalf of the Plaintiff, the transfer value of the instant land was KRW 345,600,000, and D on the other hand, as the earth raising operation cycle for the instant land, received KRW 170,400,000 from C.
In other words, the amount that the Plaintiff received from the Plaintiff or D while transferring the instant land to C is 516,00.