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 May 31, 1985, the Plaintiff purchased a 4,150 square meters of forest land E (hereinafter referred to as “one parcel of land”), 1,912 square meters prior to F (hereinafter referred to as “2 lots of land”), 5,222 square meters prior to G, 93 square meters prior to H (hereinafter referred to as “4”), 52 square meters of land (hereinafter referred to as “6 parcel of land”), 473 square meters prior to J, 473 square meters (hereinafter referred to as “6 parcel of land”), 734 square meters (hereinafter referred to as “7 parcel of land”), 30 square meters of land (hereinafter referred to as “71”) and 45 square meters of land (hereinafter referred to as “71/147”) and completed the registration of ownership transfer in each of the said land and housing associations (hereinafter referred to as “71/147, Jun. 1, 1985”) and sold shares in 30 or less shares (hereinafter referred to as “7141/47.
C. On September 30, 2015, the Plaintiff reported and paid KRW 1,105,741,270 of the capital gains tax for the year 2015, by applying the special long-term holding deduction under Article 95(2) of the former Income Tax Act (amended by Act No. 13426, Jul. 24, 2015; hereinafter the same) with respect to each of the above land shares, and with respect to the land shares, the Plaintiff reported and paid KRW 1,105,741,270.
On October 30, 2015, the Plaintiff filed a claim for correction to refund KRW 467,369,540 (hereinafter “instant claim for correction”) by applying the special deduction for long-term possession and the reduction or exemption of capital gains tax for self-Cultivating farmland under Article 69 of the Restriction of Special Taxation Act, with respect to the shares of land Nos. 2 and 6 (hereinafter “land in dispute”).
E. In order to verify whether the special long-term holding deduction and the reduction of capital gains tax for self-arable farmland can be applied to the transfer of shares in the issues of land, the Defendant’s employees conducted on-site inspections, such as on-site trips, collection of related data, etc. (hereinafter “on-site verification”), and then conducted on-site inspections on December 23, 2015.