8년 이상 자경한 농지로서 양도소득세 감면 대상인지 여부[국승]
Whether it is subject to reduction or exemption of capital gains tax as self-sufficient farmland for not less than eight years;
Since the land designated as a large-scale development project area has been transferred after three years from the date of the previous incorporation into a residential area, it is excluded from the farmland subject to capital gains tax reduction.
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Article 66 of the Enforcement Decree of the Restriction of Special Taxation Act: Reduction or exemption of transfer income tax for self-Cultivating farmland
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as
* Decision of the Gwangju High Court 2006Nu2144 ( August 30, 2007)
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's refusal to correct the capital gains tax against the plaintiff on January 12, 2005 shall be revoked.
1. Details of the disposition;
A. On April 19, 2004, the Plaintiff transferred each land indicated in the separate sheet (hereinafter referred to as “each land of this case”) and 1,950 square meters of forest land of ○○○○○○, ○○○, Dong, dong, and paid the Defendant a preliminary return of KRW 18,812,460 in capital gains tax on June 28 of the same year. On August 10, 2004, the Defendant added the difference of KRW 30,000,000 on the ground that the transfer price of 1,950 square meters of forest land of ○○, Dong, ○○○, Dong, dong, was calculated by applying the officially assessed individual land price of 23,600 square meters per 1 square meter, on the ground that the Plaintiff undergoes a return of capital gains by calculating the transfer price.
B. On December 8, 2004, the Plaintiff filed an application with the Defendant for correction of KRW 8,340,606, deducting KRW 15,707,096 from capital gains tax on each of the instant land among KRW 24,897,81 of the calculated tax amount of KRW 21,897,81, the original tax base and tax amount to be paid for each of the instant land as farmland subject to reduction or exemption for eight years or more as of the date of transfer, while the Plaintiff filed an application for correction of KRW 24,047,70.
C. On January 12, 2005, the Defendant: (a) was incorporated into a residential area on October 12, 1991; and (b) was not subject to capital gains tax reduction or exemption as farmland for which three years have passed since the date of incorporation into a residential area as of the date of transfer; and (c) rendered a disposition rejecting the Plaintiff’s application for correction of capital gains tax (hereinafter referred to as “disposition in the following”); and (d) filed an appeal with the National Tax Tribunal for revocation of the instant disposition on March 3, 2005; (b) was dismissed on February 1, 2006.
[Reasons for Recognition: Facts without dispute, Eul-1 to 5 evidence, Eul-2-1 to 2-2, the purport of the whole pleadings]
2. Whether each of the dispositions of this case is legitimate
A. The plaintiff's assertion
Since November 20, 1973, the Plaintiff’s father, ○○○, who was the Plaintiff’s father, cut down each of the instant lands from around November 20, 1973, and ○○○○ died, around August 21, 1983, her for more than 8 years that the Plaintiff transferred it to ○○○○ Co., Ltd., and each of the instant lands was carried out by phase due to the reasons on the part of the project implementer, and 3 years have passed since it constituted the reduction or exemption of capital gains tax, and thus, the instant disposition rejecting the Plaintiff’s application for reduction or exemption of capital gains tax was unlawful.
B. Relevant statutes
Attached Form 2. The entry is as shown in Annex 2.
C. Determination
(1) Comprehensively taking account of the provisions of Article 69(1) of the Restriction of Special Taxation Act, Article 66(1) and (4) of the Enforcement Decree of the same Act, where a person who cultivated farmland while living in a Si/Gun/Gu where farmland is located or an area adjacent thereto for 8 years or more has transferred the farmland, the amount of tax equivalent to 10/100 of the capital gains tax may be reduced or exempted, but the capital gains tax on the farmland for which 3 years have elapsed from the date of incorporation into a residential area, a commercial area, or an industrial area under the National Land Planning and Utilization Act among the farmland located in the Special Metropolitan City, Metropolitan City, or Si as at the transfer date, shall not be reduced or exempted: Provided, That even in this case, it shall not be deemed that the land for which 9 years have elapsed since the date of entry into the original residential area, 3 years have elapsed since the date of entry into the new urban development project, 9 years have elapsed since the date of entry into the new urban development project, 3 years have elapsed since the date of entry into the new urban development project.
3. Conclusion
Therefore, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is just in its conclusion, and it is so decided as per Disposition by the plaintiff.