비과세되는 8년 자경농지의 해당 여부[국패]
Whether it constitutes a non-taxable farmland for eight years or more;
The time when the Plaintiff acquired the instant land shall be deemed to be spring light in 1975, where the Plaintiff received the donation from his father, and it shall be deemed to be the time of its transfer pursuant to the proviso of Article 53(1)1 of the Enforcement Decree of the Income Tax Act, since it continued to have been about 13 years between March 2, 198 and March 2, 198, the Plaintiff developed the instant land and thus, it constitutes non-taxation for at least eight years.
The contents of the decision shall be the same as attached.
The defendant's taxation of capital gains tax of KRW 15,198,750 as of January 20, 1989 against the plaintiff as of January 20, 198, and of KRW 3,039,750 as of December 20, 198, shall be revoked. The litigation cost shall be borne by the defendant.
1. In full view of the facts that the Defendant rendered the instant taxation against the Plaintiff on January 20, 1989, and there is no dispute between the parties as to the fact that the Defendant rendered the instant taxation disposition, and as to the Plaintiff’s establishment, subparagraph 1, 1, 2, 3, 1, 3-1, 2, and 2 (the standard market price table at the National Tax Service in 1988), the Defendant determined the amount of tax assessed by the Plaintiff on July 1, 1980 by the Plaintiff’s 2,645 square meters before ○○○○○○○○○○○○○ (hereinafter “instant land”) under the Act on Special Measures for the Registration of Transfer of Real Estate Ownership, etc. which was enforced at the time, and no evidence was found to have been found to have been acquired on July 19, 198 by the Plaintiff on the basis of sale and purchase of the instant land under the name of Nonparty 1, 2, 198, which was subject to taxation after the Plaintiff’s father’s title.
2. On this ground, the Plaintiff asserted that no transfer income tax shall be imposed on the income accrued from the transfer of the land to Nonparty 1 because the Plaintiff had done so for more than 8 years. According to Article 34(1) of the Inheritance Tax Act, the property transferred to his lineal descendants shall be deemed to have been donated to the transferee at the time of transfer. According to the General Rules of the Inheritance Tax Act (82-29-2), it is interpreted that the property requiring registration is the time of transfer under the Plaintiff’s name until the time of transfer registration for the above land was completed, and that the period between the Plaintiff’s transfer of the land falls short of 8 years, and thus, it cannot be viewed that the Plaintiff’s acquisition of the land was not subject to non-taxation under the above provision of the Income Tax Act (Article 5 subparag. 6(d) of the Income Tax Act) since it is difficult for the Defendant to view that the transfer of the land to Nonparty 1 was legitimate, thus, it shall be deemed that there is no evidence that the Plaintiff would be no transfer of the land between the Plaintiff’s transfer and the transfer of the land.
3. If so, the plaintiff's claim of this case seeking the revocation of the tax disposition in this case as above is well-grounded, and it shall be accepted, and the costs of lawsuit shall be borne by the losing party to the defendant. It is so decided as per Disposition.
May 1, 1990