양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. On July 24, 2003, on July 24, 2003, the registration of transfer of ownership in the Plaintiff’s name (the instant land donated on July 22, 2003, which was designated as a land transaction permission zone on November 25, 1998, was cancelled on May 24, 2013, after the Plaintiff was unable to obtain a land transaction permission even after the purchase of the instant land, and the registration of transfer was completed on the ground of donation (see subparagraph 3; hereinafter referred to as “the instant land”). On October 1, 2014, the Plaintiff completed the registration of transfer of ownership on the ground of donation under the name of Nonparty C and one other (the registration cause) (the sale and purchase price of August 25, 2014, the transaction price of KRW 625,000,000).
The instant land was incorporated into a residential area on December 20, 2010 by a public notice of approval of a district plan (Public notice of the Ministry of Land, Transport and Maritime Affairs E), but was returned to a natural green area again on December 9, 2014.
on November 11, 2014, the Plaintiff filed a preliminary return on capital gains accruing from the transfer of the instant land with respect to the Defendant on November 201, 2014, and filed an application for full reduction or exemption on the ground that the Plaintiff constitutes farmland at the discretion of eight years, as follows:
The total transfer value of KRW 625,00,000, acquisition value of KRW 400,000,000, and other necessary expenses of KRW 225,000,000 capital gains of KRW 67,50,500,000 capital gains of KRW 157,50,500,000 capital gains of KRW 39,500,500,000 paid-in capital gains of KRW 39,500,000, the Defendant transferred the land of this case to the Plaintiff on July 1, 2015 after three years from the date of incorporation into a residential area, as well as the requirements for exclusion from capital gains tax for the reason that the land of this case was not subject to special deduction for long-term holding of KRW 65,50,00,00 capital gains of KRW 67,500,00 capital gains of KRW 39,500,00 capital gains of capital gains of KRW 39,5000.