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 August 4, 1970, the Plaintiff acquired and owned 453 square meters of land B in Gwanak-gu in Seoul Special Metropolitan City (hereinafter “instant land”) and sold the instant land to a voluntary auction on October 18, 2007, and the Plaintiff did not report the transfer income tax on the transfer of the instant land.
B. On December 1, 2009, the Defendant: (a) deemed the instant land as a miscellaneous land and excluded the special long-term holding deduction; and (b) imposed and notified capital gains tax of KRW 73,296,720 on the Plaintiff on December 1, 2009 by applying the heavy taxation rate of 60%.
[Reasons for Recognition] Unsatisfy, Gap evidence 1, 7, 12, and Eul evidence 1
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion (1) is that the land category of the instant land is miscellaneous land, but the current status is forest land, so the determination of whether the instant land for non-business use should be regarded as forest land.
However, since the Plaintiff owned at least 20 years prior to December 31, 2006 and transferred the instant land before December 31, 2009, the instant land does not constitute land for non-business use pursuant to Article 104-3(2) of the former Income Tax Act (amended by Act No. 8825, Dec. 31, 2007; hereinafter “Act”) and Article 168-14(3)2 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 20618, Feb. 22, 2008; hereinafter “Enforcement Decree”).
In addition, since the instant land is not designated as a park area, but is actually used as a city natural park, such as there is a Curban natural park in the vicinity, it does not constitute a forest land for non-business use as a forest within an urban park under Article 104-3 (1) 2 (a) of the Act and Article 168-9 (1) 5 of the Enforcement Decree.
(2) The Plaintiff filed an application for development of the instant land several times, but the instant land is located in the natural green area and applied for development by the Gwanak-gu Office.