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Reasons
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(영문) 전주지방법원 2019.06.20 2018구합2817
양도세등부과처분무효
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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. The Gwangju Regional Tax Office (hereinafter “Investigation Office”) conducted planning and investigation, including the Plaintiff’s real estate transactions, and investigation into tax offense (hereinafter “instant tax investigation”) from July 10, 2017 to November 14, 2017. From January 30, 2012 to November 20, the Plaintiff confirmed the fact that: (a) purchased three and three parcels from Jeonbuk-gun, Jeonbuk-gun, and sold each of the said parcels to 11 and others, without completing the registration of ownership transfer; and (b) purchased D land on November 24, 2015, without completing the registration of ownership transfer; and (c) sold the said parcels to E on December 24, 2015, without completing the registration of ownership transfer.

B. Based on the results of the instant tax investigation, the investigating authority, on December 1, 2017, determined capital gains tax to be imposed on the Plaintiff upon the transfer of the said unregistered transfer on December 1, 2017 as KRW 882,97,593 (including KRW 802,471,490 for the year 2012, KRW 80,506,103 for the year 2015, and each additional tax; hereinafter “instant capital gains tax”), and notified the Defendant thereof, and had the Defendant notify the Plaintiff of the instant capital gains tax and impose tax (hereinafter “instant disposition”).

The owner of the instant tax payment notice of capital gains tax was in charge of the Defendant, the duty payment notice itself, and the investigating agency.

C. As to the instant disposition on December 7, 2017, the Defendant sent a tax payment notice prescribed as of December 31, 2017 (hereinafter “instant tax payment notice”) to “Seoul-gu F Building G (hereinafter “instant domicile”) which is the Plaintiff’s domicile on the Plaintiff’s resident registration card by registered mail, but was returned as the closed door door door on December 15, 2017, and the tax payment notice changed as of December 19, 2017 to the due date on December 15, 2018 was sent to the instant domicile, but was returned to the addressee on December 29, 2017.

Accordingly, on December 29, 2017, the Defendant served the instant tax payment notice to the Plaintiff by public notice.

b.0.0 c.

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