양도일 전에 매매계약조건에 따라 매수자가 착공한 경우 매매계약일을 기준으로자경농지 여부 결정됨[국패]
Seoul High Court 2011Nu3151 (Law No. 10, 2012)
National Tax Service Review and Transfer 2010-0052 (2010.04.01)
In the case of a purchaser's commencement under the conditions of a sales contract before the transfer date, it is determined as of the date of a sales contract.
Since a purchaser appears to have commenced the construction to establish a detached house pursuant to the terms of a sales contract before the transfer date, the decision on whether to own farmland shall be made on the basis of whether it is farmland as of the sales contract date rather than the transfer
Article 66 of the Restriction of Special Taxation Act: The time of transfer or acquisition under Article 162 of the Income Tax Act;
2012Du3088 Revocation of Disposition of Imposing capital gains tax
IsaA
Head of Namyang District Tax Office
Seoul High Court Decision 2011Nu3151 Decided January 10, 2012
June 12, 2014
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
(1) According to the reasoning of the lower judgment, the lower court determined that: (a) the Plaintiff’s disposal of farmland was unlawful on October 4, 1994 on the ground that it was donated by Nonparty 1, his father, 2, and 873 square meters (hereinafter “instant land”) from OB until October 2, 2007 due to the purchase and sale contract of August 31, 207 (hereinafter “instant contract”); and (b) the Plaintiff’s preliminary return of tax base for capital gains tax for the transfer of the instant land was made on the ground that the Plaintiff had not been able to purchase farmland for 207 or more years on the ground that it had been 1 or more times before the date of commencement of the instant contract; and (c) the Plaintiff’s disposal of farmland for 207 or more years on the ground that it was based on the premise that the Plaintiff’s purchase and sale contract was 9 or more times before the date of commencement of the instant land; and (d) the Plaintiff’s disposal of farmland for 207 or more years on the instant land.
3. Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.