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 April 19, 2004, the Plaintiff’s ownership transfer registration was completed on May 24, 2004 on the following grounds: (a) on May 27, 2004, the title transfer registration was made in the name of the Plaintiff for the auction on March 27, 2014.
B. On June 2, 2014, the Plaintiff filed a preliminary return on capital gains tax by applying the special long-term holding deduction and exemption of capital gains tax for self-farmland for eight years under Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same) to the Defendant on the instant farmland.
C. As a result of the investigation of capital gains tax against the Plaintiff, the Defendant determined that the Plaintiff did not re-beed the farmland of this case for at least eight years, and denied the special long-term holding deduction and capital gains tax reduction and exemption, thereby imposing capital gains tax on the Plaintiff on December 1, 2015, KRW 153,660,326.
(hereinafter referred to as “instant disposition”) D.
The Plaintiff appealed and filed an objection on February 19, 2016, but was dismissed on March 24, 2016. On June 15, 2016, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service for dismissal on October 4, 2016.
[Ground of recognition] Facts without dispute, Gap evidence 1, 3, 15, 17, Eul evidence 1-1 and 2 (including each number; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion (1) The instant farmland entrusted in the name of the Plaintiff is purchased by E and title trust to the Plaintiff.
This can be seen as follows: (a) E paid purchase price by means of borrowing the farmland of this case as collateral; (b) the property tax imposed on the farmland of this case was paid by E; and (c) the Plaintiff paid the Plaintiff the amount of KRW 58 million distributed to the Plaintiff upon the bid of the farmland of this case.
Therefore, according to the substance over form principle, the taxpayer of capital gains tax is the title truster E.