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1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Reasons
1. Details of the disposition;
A. On November 30, 200, the Plaintiffs acquired 1/2 shares from C on November 30, 200, among D & D 261 square meters (hereinafter “instant land”). On the instant land, the Plaintiffs newly constructed a building of reinforced concrete slabbro-design 9 floors (hereinafter “instant building”) on the instant land, and completed the registration of initial ownership on October 10, 201 as to Plaintiff A7/10 shares, Plaintiff B’s shares, 3/10 shares, and Plaintiff B’s shares.
B. On November 20, 2012, the Plaintiffs transferred the instant land and the instant building (hereinafter referred to as “instant real estate”) to the Defendant on or around December 31, 2012, upon filing a preliminary return of transfer income tax on the instant real estate, the transfer value is KRW 2,50,00,00, which is the actual transaction value (i.e., the instant land 1,134,407,472 KRW 1,415,592,592,528), and the acquisition value is KRW 2,278,678,00,00, which is the conversion value, on the ground that the actual transaction value cannot be confirmed (= KRW 1,142,458,140,140, the instant land 1,136,08,080, which is calculated on or around December 31, 2012, Plaintiff A paid the transfer income tax in proportion to each of the Plaintiffs’ shares.
C. On June 1, 2014, on the ground that the actual transaction price at the time of acquiring the instant land was confirmed to be KRW 645,380,00 and KRW 852,00,000 at the time of acquiring the instant building, the Defendant notified the Plaintiff to additionally pay KRW 150,695,750 (including general under-reported additional tax KRW 10,963,358, and additional tax KRW 17,780,577), and KRW 100,436,730 (including general under-reported additional tax; KRW 11,830,538,538), and KRW 100,436,730 (including general under-reported additional tax; KRW 7,463,963; and KRW 11,830,538) for failure to pay under-reported additional tax for the year 2012.
(hereinafter “instant disposition”) D.
The Plaintiffs appealed and filed an administrative appeal with the Tax Tribunal on June 23, 2014, but was dismissed on March 3, 2015.
[Ground of recognition] Facts without dispute, Gap 1, 4 through 7, Eul.