2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

On July 2, 2012, the defendant revoked the rejection disposition against the plaintiff as to the plaintiff's claim for correction of the transfer income tax of 2008.

A. On January 14, 2008, the Plaintiff: (a) transferred the same 35-3 m2 m2, 1,345 m2, such as OO-dong O-dong 34-2 m2, O-dong 1,437 m2; and (b) paid capital gains tax on March 31, 2008 pursuant to Articles 69 and 133 of the former Restriction of Special Taxation Act (amended by Act No. 9272, Dec. 26, 2008; hereinafter the same) to reduce or exempt capital gains tax within the scope of OO-O's capital on the ground that it is self-owned farmland.

B. After that, Article 133 of the Restriction of Special Taxation Act was amended by Act No. 9272 on December 26, 2008, and Article 133 of the Restriction of Special Taxation Act has increased to OO members, the Defendant refunded the amount of capital gains tax reduced or exempted on June 1, 2009 to OOO members among the capital gains tax paid by the Plaintiff.

C. On May 31, 2012, the Plaintiff filed a claim for rectification to additionally refund OOO members, while obtaining a reduction of or exemption from capital gains tax from OOO members, but the Defendant rejected the instant disposition on July 2, 2012.

D. On September 28, 2012, the Plaintiff filed an appeal on January 23, 2013, but was dismissed on March 25, 2013.

Facts without any dispute arising in recognition, entry in Gap 1, 2, Eul 1, and 2, and the purport of the whole pleadings

2. The plaintiff's assertion

The Plaintiff: (a) deemed the initial calculated tax amount as the OOO won (based on the tax amount reduced or exempted); and (b) voluntarily paid the preliminary return; (c) so, the Plaintiff should deduct the amount of tax calculated under Article 108 of the former Income Tax Act (amended by Act No. 9897, Dec. 31, 2009; hereinafter the same) as the amount of tax credit for the preliminary return payment, the amount of tax calculated under Article 108 of the former Income Tax Act should be deducted; (d) however, the Defendant deemed the amount of tax calculated as the amount of tax credit for the preliminary return payment as the amount of tax credit for the amount of tax credit for the amount of tax credit for the reduced or exempted tax (based on the amount of tax credit for the preliminary return and voluntary payment) and deducted the amount of tax credit for the preliminary return payment from the amount of tax credit for

3. Whether the disposition is lawful;

A. Relevant statutes

/ Gu Restriction of Special Taxation

Article 69 (Reduction or Exemption of Transfer Income Tax on Self-Cultivating Farmland) (1) With respect to any income accruing from the transfer of land prescribed by Presidential Decree, among land subject to agricultural income tax, which is cultivated by a resident prescribed by Presidential Decree residing at the seat of farmland for not less than eight years, and is prescribed by Presidential Decree, the tax amount equivalent to 100/100 of the transfer income tax shall be reduced

Article 133 (Aggregate Ceiling of Reduction or Exemption of Transfer Income Tax and Gift Tax) (1) Of the total amount of transfer income tax to be reduced or exempted for an individual under Articles 33, 43, 69, 70, 77, 77-3 or Article 29 of the Addenda of Act No. 6538, the larger of the following amounts shall not be reduced or exempted. In such cases, the total amount of transfer income tax reduced or exempted shall be added up in the order of transfer of assets:

1. The larger of the following amounts calculated by taxable period:

(b) Where the total amount of capital gains tax to be reduced or exempted pursuant to Articles 33, 43, 69, 70, 77, 77-3 or Article 29 of the Addenda of Act No. 6538 exceeds 200 million won by taxable period, an amount equivalent to the exceeding part;

Addenda (No. 9272, December 26, 2008)

Article 1 (Enforcement Date) This Act shall enter into force on January 1, 2009: Provided, That the amended provisions of Article 133 shall enter into force on the date of its promulgation, and (hereinafter omitted)

The amended provisions of Article 133 (Application of Aggregate Ceiling on Reduction and Exemption of Transfer Income Tax and Gift Tax) shall apply to the first transfer in the taxable year to which the enforcement date of this Act belongs.

/ The former Income Tax Act

Article 108 (Deduction of Tax Amount paid by Preliminary Return) (1) If a person pays voluntarily with a preliminary return, an amount equivalent to 10/100 of the tax amount to be paid from such calculated tax shall be deducted

(2) The deduction under paragraph (1) shall be the tax credit for preliminary return and payment.

(1) The former Enforcement Rule of the Income Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 154 on April 30, 2010; hereinafter the same shall apply)

Article 84 (Deduction of Tax Amount paid by Preliminary Return) (1) Tax amount payable by preliminary return under Article 108 of the Act shall be limited to cases where the amount of tax payable by the relevant preliminary return is fully reported and paid (generally omitted) from the tax amount payable by the relevant preliminary return.

(2) The term "tax amount payable under paragraph (1) means the amount of tax reduced or exempted under the Restriction of Special Taxation Act, the amount of tax reduced or exempted under Article 118-6 of the Act, the amount of foreign tax paid under Article 118-6 of the Act, and the amount of land excess profit tax deducted from the amount of tax paid for the transfer income tax under Article 26 of the Land Excess Gains Tax Act before it is repealed by the repealed Act

B. Determination

1) Comparison between the plaintiff and the defendant's assertion

See Decision 4-5 see Decision 4-5

2) As seen in the above table, the difference between the plaintiff and the defendant's assertion is a method of calculating "amount of tax credit paid by preliminary return".

On the other hand, according to Article 108 (1) of the former Income Tax Act, the calculation of the tax credit for the preliminary return shall be calculated as 10/100 of the tax amount to be paid from the calculated tax amount, and according to Article 84 (2) of the former Enforcement Rule of the Income Tax Act, the term "tax amount to be paid" means that the tax amount to be reduced or exempted under the Restriction of Special Taxation Act is deducted from the calculated tax amount. Accordingly, when calculating according to such a method, the term "tax amount to be paid" as the details of the decision on refund made by the defendant is an OO member, and the amount equivalent to 10/100 of such amount is deducted from the amount of tax for the preliminary return. There is no ground to view that the deduction amount should be calculated on the basis of the amount paid after the preliminary return and payment made by the plaintiff.

3) The instant disposition is lawful in accordance with relevant statutes.

4. Conclusion

Therefore, the plaintiff's claim is dismissed for lack of reason.