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 March 15, 2016, the Plaintiff acquired on January 17, 1981, transferred 1,511 square meters (hereinafter “instant land”). On May 31, 2016, the Plaintiff reported transfer income tax on the instant land by applying the special deduction for long-term holding under Article 95(1) of the former Income Tax Act (Amended by Act No. 14389, Dec. 20, 2016; hereinafter the same shall apply) and the special deduction for long-term holding under Article 95(1) of the former Restriction of Special Taxation Act (Amended by Act No. 14390, Dec. 20, 2016; hereinafter the same shall apply) for eight years or longer under Article 69 of the former Restriction of Special Taxation Act.
B. As a result of examining the details of the Plaintiff’s report on capital gains tax, the Defendant deemed that the instant land was not subject to the special deduction for long-term holding under Article 95(1) of the former Income Tax Act as the land for non-business use, and excluded therefrom, and notified the Plaintiff of the correction of KRW 102,690,110 for the capital gains tax reverted to the year 2016.
(hereinafter “instant disposition”). C.
On June 5, 2017, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but the said claim was dismissed.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion does not constitute non-business land, and the Plaintiff’s assertion constitutes a self-owned land for at least eight years, and thus the capital gains tax should be reduced by 100% pursuant to Article 69(1) of the Restriction of Special Taxation Act, and thus, the instant disposition on a different premise is unlawful.
(b) as shown in the attached Form of the relevant statutes;
(c) In calculating the capital gains tax on the content, dry field, and orchard of the relevant Acts and subordinate statutes, if the ownership period of land is not less than five years, the owner of farmland shall be the period exceeding two years from among five years immediately before the date of transfer, the period exceeding one year from among three years immediately before the date of transfer, and the period exceeding one year from among three years immediately before the date of transfer, and the period exceeding 40