양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On May 30, 2012, the Plaintiff transferred the land of this case to LH Corporation, which was acquired on April 8, 1994, 14 square meters, C 617 square meters, D 33 square meters, E 721 square meters, and E 721 square meters (hereinafter referred to as “instant land”).
B. On July 26, 2012, the Plaintiff reported that the entire capital gains tax shall be reduced or exempted on the ground that the instant land constitutes self-arable farmland requirements for at least eight years when filing a report on the capital gains tax reverted to the year 2012.
C. On November 8, 2013, the Defendant: (a) conducted a field investigation on whether the Plaintiff was self-employed; (b) deemed that it was difficult to deem that the Plaintiff directly cultivated the instant farmland for not less than eight years; and (c) imposed and collected KRW 60,093,070 (including additional tax) on the Plaintiff on November 8, 2013.
On March 5, 2014, the Plaintiff filed a tax appeal on March 5, 2014, but was dismissed on December 10, 2015.
[Reasons for Recognition] Entry No. 1 of Eul and the purport of the whole pleading
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion that the land of this case was asserted by the Plaintiff was used as rice farmers and milch cattle with the land which was stored as scam as well as scam cattle, and the Plaintiff was injured due to a traffic accident around April 8, 1993, and the Plaintiff was donated from F on April 8, 1994, followed with rice farmers and scam cattle, followed together with the instant land, and was scam in the instant land from early February 200 to February 200, and only rice farmers were scam and scams.
The plaintiff, around October 14, 2002, operated Smarket business, but continued to run a farmer.
In this regard, it is difficult to embed rice farmers due to the lack of air by using farming roads in the wind that is designated as the Seocho Housing Site Development Zone. From June 2009, a considerable number of trees were purchased from around October 26, 2007, such as purchasing skum, skum tree, etc., and the expropriation procedure for the instant land.