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 July 4, 1979, the Plaintiff acquired B forest No. 1037 square meters (hereinafter “instant land”) on July 16, 2015 due to inheritance, and transferred KRW 250 million to Nonparty C and one other on July 16, 2015, and filed a report on capital gains tax for the ownership of land under Article 69 of the Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same) by applying the provisions on capital gains tax reduction for self-arable farmland under Article 69 of the Restriction of Special Taxation Act.
B. After the on-site verification, the Defendant confirmed that the transfer of the instant land is not subject to reduction or exemption of capital gains tax due to the farmland self-capation, and notified the Plaintiff of the rectification of KRW 41,101,080 for the capital gains tax reverted to February 7, 2017.
(hereinafter “instant disposition”). C.
The Plaintiff dissatisfied with the instant disposition and filed an appeal on April 26, 2017, but the appeal was dismissed on July 11, 2017.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, and 6, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion: (a) acquired forest land including the instant land by inheritance; and (b) moved to D around 1995, the Plaintiff directly cultivated crops, such as bean, bean, bean, madne, madne, and bean, on the instant land since around 20 years prior to the death of a house in the instant forest; and (c) thereafter, the instant land constitutes subject to reduction or exemption for capital gains tax for 8 years.
Therefore, the instant disposition is unlawful.
(b) as shown in the attached Form of the relevant statutes;
C. 1) Article 69(1) of the Restriction of Special Taxation Act, Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 26754, Dec. 22, 2015; hereinafter the same shall apply)
According to Article 66(1), (4), and (5), in order to obtain reduction of or exemption from the transfer income tax for one’s own farmland for at least eight years, the transfer land is the farmland at the time of transfer, and (2) the transferor has resided in a location of land determined by the Presidential Decree and directly cultivated for at least eight years.
On the other hand, 8 years.