양도소득세등부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. The registration of ownership transfer (sale on May 13, 1999) in the name of Suwon District Court, Anyang Branch of the Suwon District Court, Anyang Branch of the Plaintiff, No. 5028 on May 14, 1999 with respect to the farmland of this case (hereinafter “the farmland of this case”) was completed, and the registration of ownership transfer (sale on May 13, 1999) in the name of the Plaintiff was completed on May 22, 2006 by the above registration office No. 4812 on May 22, 2006, Article 1078 of the Civil Act provides that “the person who received the universal legacy shall have the same rights and duties as the heir,” which is treated differently from the inheritance in the case of a specific legacy, but Article 2 subparag. 1 (a) of the Inheritance Tax Act provides that the registration of ownership transfer in the name of the Korea Land and Housing Corporation shall be treated as the same as the registration of ownership under the Inheritance Tax Act.
on July 16, 2015, the Plaintiff received compensation of KRW 658,920,00 from the Korea Land and Housing Corporation for the acquisition of the farmland in this case, and subsequently filed an application for reduction of or exemption from the self-farmland pursuant to Article 69 of the Restriction of Special Taxation Act while reporting the transfer income tax therefrom.
Article 66(14) of the Enforcement Decree of the Restriction of Special Taxation Act (Presidential Decree No. 25211, Feb. 21, 2014) provides that the Plaintiff shall be exempted from capital gains tax reduction or exemption pursuant to Article 66(14) of the Enforcement Decree of the Restriction of Special Taxation Act (Presidential Decree No. 25211, Feb. 21, 2014) for the period of the Plaintiff’s possession of the farmland in the instant case on July 1, 2016: (a) KRW 123,575,810 = calculated tax amount; (b) KRW 129,148,555; (c) KRW 24,64,692 of the reduced or exempted tax amount; and (d) the Defendant on December 21, 2016’s reply from the former Restriction of Special Taxation Act (Amended by Act No. 13560, Dec. 15, 2015).