양도소득세 경정고지처분 취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. After having entered the Army on December 18, 1992, the Plaintiff discharged the Plaintiff from military service on March 2, 1995 as a sergeant.
B. On March 4, 1993, the Plaintiff, while serving in the military, acquired 2,965 square meters in Sejong Special Self-Governing City B (hereinafter “instant land”), but transferred the instant land on January 28, 2016. On March 31, 2016, the Plaintiff filed a preliminary return on capital gains tax for the instant land by applying the provision on reduction and exemption of capital gains tax for self-arable farmland under Article 69 of the Restriction of Special Taxation Act to the Defendant.
C. On December 1, 2016, the Defendant issued a revised notice of the transfer income tax for the year 2016 on the ground that the period of self-sufficiency against the Plaintiff does not fall under at least eight years as October 1, 2017 (i.e., capital gains tax amounting to KRW 84,279,222, additional tax amounting to KRW 14,62,444).
(hereinafter “instant disposition”) D.
The Plaintiff appealed to the instant disposition and filed an administrative appeal with the Tax Tribunal, but was dismissed on June 19, 2017.
E. In 195, the Plaintiff was employed in the Republic of Korea in 1995 and was working at the time of the instant disposition.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4-2, Eul evidence Nos. 1 and 2, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The gist of the Plaintiff’s assertion excluded the period of not less than 37 million won (2003 to 2015) from the Plaintiff’s military service period of not less than 2 years and the period of not less than 37 million won (2003 to 2015), and the instant disposition was rendered in view of the following: (a) it was unlawful in light of the following:
(1) Where a taxable period in which total amount of benefits is at least 37 million won exists, the provisions that exclude the period from the period of self-sufficiency shall not apply retroactively to the Plaintiff, even though the period was newly established and implemented on February 21, 2014 and came into force on July 1, 2014, but the period of self-sufficiency meets eight years prior to such period, cannot be applied retroactively to the Plaintiff.
② With respect to the above taxable period which is the period outside the economy, the defendant shall be the above period.