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 29, 1993, the Plaintiff acquired 4,509 square meters in Gangseo-gu Busan Metropolitan City, which was owned by the deceased father B (hereinafter “instant land”) due to the inheritance due to an agreement division, and completed the registration of ownership transfer on November 21, 2012 under the name of the Busan Metropolitan City Corporation on the grounds of an agreement on the acquisition of public land on November 19, 2012.
(Amount to be admitted 957,411,000). (b)
On January 31, 2013, the Plaintiff filed a preliminary return of capital gains tax on the transfer of the instant land, and filed a return by applying the reduction or exemption provisions on farmland to KRW 198,557,280 of capital gains tax calculated by applying the appraised value at the time of inheritance as KRW 117,234,00,00, which is KRW 117,557,280, which is the appraised value at the time of inheritance (hereinafter “the Act”). Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “the Act”) and Article 66(11) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 24368, Feb. 15, 2013; hereinafter “Enforcement Decree”).
C. From March 10, 2014 to March 21, 2014, the Defendant: (a) conducted an on-site investigation of the Plaintiff’s capital gains tax; (b) determined that the Plaintiff did not have any self-employed farmland for at least one consecutive year after the Plaintiff inherited the instant land; and (c) rendered a disposition to impose capital gains tax reduction or exemption on the Plaintiff on June 9, 2014 by applying the reduction or exemption of capital gains tax on land, etc. for public services under Article 77 of the Act (hereinafter “instant disposition”).
The Plaintiff appealed and filed an appeal with the Tax Tribunal on September 3, 2014, but the Tax Tribunal rendered a decision to dismiss the appeal on February 16, 2015.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, and 5 (including numbers; hereinafter the same shall apply), Eul evidence Nos. 1 to 3, and the purport of the whole pleadings
2. The legality of disposition.
A. The plaintiff.