조경수를 납품시까지 일시적으로 식재・보관하는 가식장으로 사용하였으므로 농지에 해당하지 아니함[국승]
Cho Gyeong 2011 Jeon 1616, 2011)
Since landscaped trees are used as a place for planting and storing temporarily until they are supplied, they do not constitute farmland.
It is reasonable to view that farmland was not farmland at the time of transfer because it is merely a place for planting and storing trees temporarily in the process of creating income from market price gains by growing trees in another place and selling them commercialized trees, and it is difficult to view that it was not farmland at the time of transfer.
Article 69 of the Restriction of Special Taxation Act
2011Guhap3694 Revocation of Disposition of Imposing capital gains tax
Ansan
Daejeon Head of the District Tax Office
August 29, 2012
September 19, 2012
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
The defendant's rejection disposition of correction of KRW 000 of the transfer income tax payable to the plaintiff on January 15, 2011 is revoked.
1. Details of the disposition;
A. On May 31, 1992, the Plaintiff donated 000 PPdong, Daejeon PPdong, 000 square meters (hereinafter “instant land”). On August 31, 2010, the Plaintiff agreed on and transferred 000 won to the Korea Land Housing Corporation, and reported and paid KRW 000 on October 31, 2010.
B. On November 19, 2010, the Plaintiff asserted that the instant land was farmland at the time of transfer, and met the eight-year self-regulation requirements, and filed a request for correction by asserting that it constitutes an object of capital gains tax reduction or exemption under Article 69 of the Restriction of Special Taxation Act.
C. On January 15, 201, the Defendant rendered a notification of rejection of the instant claim for correction (hereinafter “instant rejection disposition”) on the ground that the instant land does not constitute farmland at the time of transfer, as the lessee of the instant land used the instant land as a provisional decoration for the sale of landscape trees.
D. On April 12, 2011, the Plaintiff appealed to the Tax Tribunal. However, on June 23, 2011, the Plaintiff was dismissed.
[Ground of recognition] Facts without dispute, entry of Eul Nos. 1 and 2 (including additional numbers), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Summary of the plaintiff's assertion
The land of this case is used as a place for growing trees and seedlings as of the date of the transfer, and constitutes farmland. The defendant's disposition of this case under a different premise is unlawful.
B. Relevant statutes
The entries in the attached Table-related statutes are as follows.
C. Determination
(1) Article 69(1) of the Restriction of Special Taxation Act and Article 66(4) and (5) of the Enforcement Decree of the same Act stipulate that capital gains tax shall be reduced by 100% on ‘farmland as of the date of the transfer in which a person who resides in a location of farmland has cultivated directly for not less than eight years.' According to Article 2 subparag. 1(a) of the Farmland Act, ‘farmland’ refers to the land actually used as the place of growing crops or perennial plants regardless of its land category. According to Article 2(1) of the Enforcement Decree of the Farmland Act, the land for growing perennial plants is included not only in ginseng, medicinal herbs or fruit trees, or fruit trees for afforestation, trees for planting, trees for planting or ornamental trees, and their seedlings, but also in the land for planting perennial plants for simple landscaping purpose.
On the other hand, the term "crops" generally refers to an act of earning income or creating value by managing and growing crops or trees for a certain period, so it can be deemed that it falls under farmland in the case of land where farming income accrues by planting trees, etc. and growing them for a considerable period. However, for example, where a landscaping business operator has already purchased trees cultivated and commercialized in another place and sells them again to another place and uses them as a place where trees are planted and stored temporarily for a short period in the process of creating income from the market price profits, it shall not be deemed that income from growing trees from the above land is generated, and such land shall not be deemed as farmland for agricultural purposes, i.e., the growing area of trees for agricultural purposes.
(2) As to the instant case, there are no disputes between the parties, or the evidence Nos. 3 and 1 through 6 (including each number), and the testimony of the witness site as a whole, the following facts are acknowledged. In other words, from December 20, 2003 to the time of the transfer of the instant land by leasing the instant land from the Plaintiff from December 20, 203 to the time of the transfer of the instant land. The head of the Dong leased the instant land to use for the purpose of temporarily planting and storing the trees received from the clients by temporarily planting the trees received from the clients until their delivery. In light of the fact that, from 00, it was difficult to view the Plaintiff’s land as the sale of the instant land by planting only the sexual trees to the instant land, and that, from 00 landscaping to 00, it was difficult to view the Plaintiff’s land as the sale of the instant land to the point of sale of the instant land to the point of sale of the instant land to the point of sale of the instant land to the point of sale of sale or disposal of sale.
3. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so decided as per Disposition.