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. In October 2, 2013, the Plaintiff acquired a 104m2, C 104m2, C 1,170m2, and D 98m2 (hereinafter “instant E”) in 1998, and transferred the land to F Farming Association (hereinafter “Non-Party Corporation”) on October 2, 2013. On November 18, 2013, the Plaintiff filed a return on capital gains tax by applying the special deduction for long-term possession and the reduction of capital gains tax on self-Cultivating farmland under the Restriction of Special Taxation Act.
B. The Defendant deemed that the Plaintiff failed to meet the requirements for self-reliance on the farmland of this case, and excluded the application of special long-term holding deduction and exemption from capital gains tax on self-arable farmland, and imposed a disposition on December 1, 2014 (including additional tax 6,877,361) of capital gains tax on the Plaintiff for the year 2013 (hereinafter “instant disposition”).
C. The Plaintiff filed a petition for review against the instant disposition, but was dismissed on June 9, 2015.
[Ground of recognition] Facts without dispute, Gap 1 through 6 (including branch numbers; hereinafter the same shall apply), Eul 1, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion that the Plaintiff owned the farmland of this case is entitled to reduction of capital gains tax pursuant to Article 69 of the Restriction of Special Taxation Act, since the Plaintiff directly carried out mushroom farming houses on the farmland of this case within the period of possession
Therefore, the instant disposition that did not grant reduction of capital gains tax is unlawful.
B. Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015) provides that an amount of tax equivalent to 100/100 of capital gains tax on income accrued from the transfer of land prescribed by Presidential Decree among the land cultivated by a resident prescribed by Presidential Decree who resides in the seat of farmland for at least eight years shall be reduced or exempted. Article 66(13) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 25211, Feb. 21, 2014) provides that “The foregoing shall be determined by Presidential Decree.”