양도소득세경정거부처분취소
1. The plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. On January 10, 2005, the Plaintiffs purchased 1/2 shares in the auction procedure among 1,646 square meters and 27 square meters (hereinafter “shared land”) from the Plaintiff’s husband and wife, and the Plaintiff purchased 3,302 square meters and 1 parcel (hereinafter “Plaintiff A”) on March 4, 2005, respectively, from the auction procedure.
On January 20, 2005, the Plaintiffs leased the above co-owned land and Plaintiff A’s land (hereinafter “the instant land”) to E Co., Ltd. (hereinafter “E”) by setting the lease deposit amount of KRW 70 million, and the lease term of KRW 60,000,000 for the purpose of spreading the landscape construction business. On December 20, 2010, E purchased trees, etc. on the instant land from E on December 21, 2010.
B. On March 29, 2013, the Plaintiffs transferred the instant land to FF Co., Ltd. (2,608,330,000 won for co-owned land, Plaintiff A’s land price of KRW 169,20,000), and on May 31, 2013, the Plaintiffs reported and paid the transfer income tax reverted to the year 2013 (Plaintiff A32,115,140, Plaintiff B281,89,420 for non-business land) for which the special deduction for long-term holding was not applied to the transfer of the instant land.
C. On April 16, 2016, the Plaintiffs filed a claim for correction to request the Defendant to refund part of the capital gains tax already paid by applying the special deduction for long-term holding as to the transfer of the instant land, because the instant land was used as land for landscaping crop growing business during the period in which the Plaintiffs owned, and thus constitutes a business land not for non-business use under Article 104-3(1) of the former Income Tax Act (amended by Act No. 12169, Jan. 1, 2014; hereinafter the same).
Even if the land in this case is deemed to have been used as land for landscaping crop planting business as alleged by the plaintiffs, the amount of income from landscaping crop planting business for the land price is based on the period during which the plaintiffs owned the land in this case.