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(영문) 수원지방법원 2017.05.12 2017구단286

양도소득세부과처분취소

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1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Reasons

1. On April 1, 1981, the registration office of Gwangju District Court was received on April 1, 1981, as the registration office of the Plaintiff (the Plaintiff’s father and the Plaintiff’s death on November 29, 1995) completed the registration of ownership transfer under the Plaintiff’s name (the Plaintiff’s father and the Plaintiff’s death on November 29, 1995).

The registration of ownership transfer in the name of the Plaintiff was completed on February 28, 1984 as the receipt of No. 7590 on February 28, 1984, with respect to F. F. 656 square meters and G 1,817 square meters (hereinafter collectively referred to as “instant land”), which had been originally owned by D (the Plaintiff’s shape) and E-ownership (the sale on February 20, 1984).

B. On October 14, 2015, the Plaintiff sold the neighboring land and the instant land to H in total at KRW 283,000,000,000, and completed the registration of ownership transfer in H’s name (the grounds for registration, September 16, 2015) with the Gwangju District Court’s registration No. 242659, Oct. 14, 2015.

On December 29, 2015, the Plaintiff reported and paid KRW 41,893,452 of the transfer income tax for the year 2015 by applying the special deduction for long-term holding of land to the Defendant on December 29, 2015.

In August 1, 2016, the Defendant issued the instant disposition that added additional tax of KRW 18,534,770 on capital gains accruing from the transfer of the instant land to KRW 18,534,770 (i.e., additional tax of KRW 58,148,905 due to failure to make a return of KRW 1,624,290, and KRW 667,583 due to failure to make a return of KRW 1,624,290, and KRW 41,906,00) to the Plaintiff on the ground that the instant land constitutes land for non-business subject to exclusion from the special deduction for long-term possession.

【Court-Appellants 1, Gap’s evidence 1, Gap’s evidence 6-1, 2, Gap’s evidence 9, Eul’s evidence 1 and 2, the purport of the whole pleadings

2. According to Article 95(2) of the former Income Tax Act (amended by Act No. 13558, Dec. 15, 2015; hereinafter the same), the instant disposition is lawful.