양도소득세부과처분취소
1. As to the portion exceeding KRW 7,068,137 of the instant lawsuit, the disposition imposing capital gains tax as of September 1, 2017 is imposed.
Details of the disposition
The Plaintiff (the former name is B) on April 14, 1992, < Amended by Act No. 362m2, Apr. 14, 1992; Act No. 362m2, Apr. 14, 1992 (hereinafter “1m2”); Act No. 37m2, Apr. 4, 199; Act No. 1 and 2; Act No. 1 and 3,377m2, Mar. 3, 197, 200
Each of 2/15 shares was acquired by inheritance.
On April 3, 2015, the shares of the instant land and the third land inherited by the Plaintiff were expropriated in the Busan Metropolitan City captain-gun.
The Plaintiff’s transfer value of KRW 273,398,930, acquisition value of KRW 2,689,630, and special long-term holding deduction of KRW 81,20,574, the full tax amount of KRW 51,647,84, calculated by applying the special long-term holding deduction of KRW 81,20,574 to the Defendant on May 15, 2015, is the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same shall apply).
) A preliminary return of capital gains tax for the year 2015 was filed on the basis of the provision on reduction or exemption of capital gains tax for self-arable farmland under Article 69. F, a co-owner of the instant land and land No. 3, filed a request for correction to apply reduction or exemption for the period of eight years, which was omitted at the time of filing the transfer income tax to the Defendant. As a result, the Defendant confirmed that the instant land was farmland at the time of transfer, but it was confirmed that the instant land was not farmland at the time of transfer, but was not farmland at the time of transfer, and confirmed that it was not farmland at the time of transfer, and that the Plaintiff was found to have omitted the report of KRW 19,908,160 under the Busan District Court Decision 2015Guhap951.
After the Defendant excluded the application of the capital gains tax reduction and exemption provisions on the instant land, the Defendant added KRW 19,908,160 to the transfer value of the Plaintiff’s share in the instant land and the instant land, and calculated the acquisition value as the publicly assessed individual land price, and notified the Plaintiff of KRW 7,550,380 for capital gains tax for the year 2015.
The plaintiff is dissatisfied with this.