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 August 20, 2012, the Plaintiff sold to B, on August 20, 2012, the amount of KRW 520,00,00,000 for the purchase price of KRW 159,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000
B. Upon filing a preliminary return on capital gains tax following the transfer of the farmland in this case on October 31, 2012, the Plaintiff applied for reduction or exemption of capital gains tax on the ground that the farmland in this case constitutes one’s own farmland for at least eight years as prescribed by Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same).
C. However, in April 2013, the Defendant imposed a notice on May 10, 2013 on the ground that the Plaintiff did not reside in the farmland of this case and did not meet the self-sufficiency requirements for at least eight years as prescribed by Article 69(1) of the former Restriction of Special Taxation Act by deeming that the Plaintiff did not directly cultivate the farmland of this case. On May 10, 2013, the Defendant imposed a notice of imposition on the Plaintiff on the aggregate of KRW 134,793,68 of the principal income tax for the year 2012 and KRW 5,254,263 of the principal income tax for the year 2012 plus KRW 140,047,977,978,980 (= 139,793,6988 won, 5,254,263 won -68,971 won).
(hereinafter 139,978,980 won is subject to the instant disposition). D.
On July 26, 2013, the Plaintiff appealed to the Tax Tribunal, but the Tax Tribunal dismissed the request on October 23, 2013.
【Ground of recognition】 The fact that there has been no dispute, Gap’s 1, 2, 3, Gap’s 4, and 5’s 1 to 7, Gap’s 6, 7, Eul’s 1, 2, and 5’s 1, 5’s , and the purport of the whole pleadings
2. Determination on the legitimacy of the instant disposition
A. From the 1960s, J, the father of the Plaintiff 1, was a farmer in the farmland of this case, and the Plaintiff acquired the farmland of this case by inheritance through consultation and division on December 5, 2007.
The plaintiff is a registered domicile on December 31, 2007.