양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Details of the disposition
On February 28, 1963, the Plaintiff acquired 4,070 square meters (hereinafter referred to as “C”) in Gunsan-si Bri (hereinafter referred to as “C”), but transferred the said land to E on February 10, 2015, and then filed a preliminary return of capital gains tax on April 30, 2015, stating that there is no capital gains tax to be paid to the Defendant.
The Defendant determined that the Plaintiff was a non-business land that did not cultivate the instant land, and excluded the special long-term holding deduction; the transfer value was KRW 92,475,00, and the acquisition value was KRW 15,869,453, which was the conversion price as of January 1, 1985, and notified the Plaintiff of KRW 14,515,790, which was the transfer income tax for the year 2015, on December 1, 2015.
(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on January 28, 2016, but was dismissed on August 1, 2016.
【In the absence of dispute, the Plaintiff acquired the instant land in 530 Emb. 1, 2, 5, 9, and 1, 2, and 3 of Emb. (including serial numbers) and the purport of the entire pleadings as to the disposition of this case as to whether the disposition of this case is legitimate, the Plaintiff acquired the instant land in 176,00 Emb. The acquisition price of the instant land in 93,280,000, and this exceeds the transfer price of the instant land in 1963. (2) Since the Plaintiff owned the instant land in 50 years or longer since it acquired the instant land in 1963, the entire amount of capital gains tax shall be reduced or exempted pursuant to Article 69(1) of the Restriction of Special Taxation Act.
3) On February 4, 2016, prior to the lapse of one year after the transfer of the instant land, the Plaintiff acquired 337/2896 equity shares of 337/2896 square meters in Pyeongtaek-si Frana Co., Ltd. in KRW 74,205,00, and thus, the transfer income tax should be reduced or exempted pursuant to Article 70 of the Restriction of Special Taxation Act. 1) Article 100(1) of the Income Tax Act on the gains from the transfer of the instant land is calculated in calculating the gains from transfer.