양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Summary of disposition;
A. On June 2006, the Plaintiff acquired and owned 14875/290 shares of Gangseo-gu Busan Metropolitan City B 2,301 square meters and 14775/2970 of the Gu C 2975 square meters (hereinafter “each of the instant lands”) for sale and purchase, and transferred 778,000,000 won to D and two other persons on January 2, 2018, and reported and paid 15,073,000 won of capital gains tax by applying the reduction or exemption of capital gains tax for self-Cultivating farmland pursuant to Article 69 of the Restriction of Special Taxation Act.
B. On November 1, 2018, the Defendant conducted an investigation of capital gains tax on the Plaintiff, and notified the Plaintiff of the rectification of KRW 157,264,00 for capital gains tax reverted to year 2018 (hereinafter “instant disposition”). The Defendant excluded the Plaintiff from capital gains tax reduction or exemption on the ground that “not less than 1/2 of the instant land was not cultivated or cultivated by using his own labor” (hereinafter “instant disposition”).
C. On March 15, 2019, the Plaintiff appealed to the Tax Tribunal for a trial on March 15, 2019, but a ruling dismissing the Plaintiff’s claim was rendered on August 28, 2019.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, 2 and 3, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. In light of the following: (a) Plaintiff’s association member certificate, and farmland ledger exists; (b) the Plaintiff actually purchased rice income direct payments; (c) the Plaintiff was a director near each of the instant land; and (d) E merely intended the Plaintiff’s cultivation; and (c) the instant disposition made on a different premise is unlawful.
B. (1) Article 69(1) of the Restriction of Special Taxation Act provides that “The tax amount equivalent to 100/100 of capital gains tax shall be reduced on the income accruing from the transfer of land prescribed by Presidential Decree among the land cultivated directly by a resident prescribed by Presidential Decree who resides in the seat of farmland for at least eight years by means prescribed by Presidential Decree.”