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 October 10, 1990, the Plaintiff purchased B 2,172 square meters, C 1,179 square meters, D 1,276 square meters in total (hereinafter “instant farmland”), and completed the registration of ownership transfer in its name on October 11, 1990 and on the 12th of the same month.
B. The Plaintiff sold the instant farmland to E and F on March 4, 2013 and sold the same year.
4. 1. The registration of ownership transfer was completed.
C. On April 30, 2013, the Plaintiff’s farmland in this case to the Defendant for at least eight years is the farmland above.
Pursuant to Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015), a preliminary return of capital gains tax was made on the income from the transfer of a claim. D.
On September 3, 2015, the Defendant did not apply the said reduction or exemption provision to the Plaintiff on the ground that the instant farmland was not a self-arable farmland, but corrected and notified KRW 96,889,460 for capital gains tax for the year 2013.
(hereinafter “instant disposition”) e.
The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on November 3, 2015, but was dismissed on December 22, 2015.
[Ground of recognition] Facts without dispute, Gap evidence 1 through 5, 18 through 20 (including each number; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff asserted that the Plaintiff worked in G Co., Ltd. from around 1985, prior to the date of acquisition of the farmland in this case, and the Plaintiff leased the farmland in this case to G Co., Ltd. around 2009 to G Co., Ltd., but around 8 years before lease, and thus, the Plaintiff’s disposition contrary thereto is unlawful.
(b) as shown in the attached Form of the relevant statutes.
C. (1) Determination is made by the method prescribed by the Presidential Decree for not less than eight years by the resident who resides in the seat of the farmland under Article 69(1) of the former Restriction of Special Taxation Act.