양도소득세부과처분취소 및 부작위위법확인 및 경정청구이행
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
1..
1. As to this case, this court's explanation is the same as the reasoning of the judgment of the court of first instance except for dismissal or addition among the reasons of the judgment of the court of first instance, and therefore, it shall be accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Part III, 21 of the 21st page, which is dismissed or added, shall be deleted from the 4th page “(s) of the 10th page” from the “whether the action is lawful (s)” (s).
Part 4 of the disposition of this case " 3. The legitimacy of the disposition of this case" is examined as "2. The legality of the disposition of this case"
The following shall be added to the 6th sentence “(2)”.
Inasmuch as the principle of tax law prevents the requirements for taxation, non-taxation, or tax reduction or exemption, and the interpretation of tax laws shall not be extensively interpreted or analogically interpreted without any justifiable reason, barring any special circumstance, barring any special circumstance. In particular, it accords with the principle of equity in taxation to strictly interpret the provisions that can be seen as clearly preferential provisions among the requirements for reduction or exemption (see, e.g., Supreme Court Decisions 2008Du7830, Oct. 23, 2008; 2008Du11372, Aug. 20, 209). The former Restriction of Special Taxation Act (Amended by Act No. 13560, Dec. 15, 2015; hereinafter the same shall apply).
Article 69 provides for reduction or exemption of capital gains tax on self-arable farmland. Paragraph (1) provides that the amount of tax equivalent to 100/100 of capital gains tax shall be reduced or exempted on income accruing from the transfer of land prescribed by Presidential Decree, among land cultivated directly by a resident prescribed by Presidential Decree who resides in the seat of farmland for at least eight years by means prescribed by Presidential Decree. In addition, the following is added following the 6th page 19 of the Act:
On the other hand, capital gains tax exemption under the above provisions.