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 November 1, 2010, the Plaintiff was the owner of Seoyang-gu, Seoyang-gu, Seoyang-gu B, 947 square meters (hereinafter “instant previous farmland”). When the said farmland was expropriated in the Korea Land and Housing Corporation on November 1, 2010, the Plaintiff purchased a land of 1,646 square meters (hereinafter “instant substitute farmland”) on December 7, 201 and completed the registration of ownership transfer in its name on December 9, 2010.
B. The Plaintiff applied Article 70(1) of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010) stipulating the reduction or exemption of capital gains tax for substitute land in relation to the transfer income tax for the farmland for the year 2010 following the transfer of the previous farmland of this case.
C. The defendant does not directly cultivate the substitute land of this case, and thus, the transfer income tax reduction outline
On June 2, 2015, the Plaintiff notified the Plaintiff of KRW 119,074,950 of the transfer income tax attributed to the year 2010.
(hereinafter “instant disposition”) D.
On June 18, 2015, the Plaintiff filed a request for review to the Board of Audit and Inspection on June 18, 2015, but the said request was dismissed on January 25, 2016.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 5, 13, Eul evidence Nos. 1 and 2, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion has been cultivated directly with his wife, so income from the transfer of the previous farmland of this case constitutes reduction of capital gains tax due to the substitute farmland of this case under Article 70 (1) of the former Restriction of Special Taxation Act.
Nevertheless, the Defendant’s disposition of this case, which did not recognize capital gains tax reduction on different premise, is unlawful.
(b) Entry in the attached Form of relevant Acts and subordinate statutes;
C. (1) According to Article 70(1) of the former Restriction of Special Taxation Act and Article 67(1), (2), and (3)1 of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 23590, Feb. 2, 2012), the former Enforcement Decree of the Restriction of Special Taxation Act is located in the seat of the former for at least three years.