양도소득세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The court's explanation concerning this part of the disposition is consistent with the reasoning of the judgment of the court of first instance (from No. 2 to No. 32). As such, Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act are cited.
(hereinafter the meaning of the abbreviationd language used in this case is the same as the judgment of the first instance). 2. Whether the disposition of this case is lawful
A. The Plaintiff’s assertion that Article 66(14) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 25211, Feb. 21, 2014; Presidential Decree No. 26600, Oct. 23, 2015; hereinafter “former Enforcement Decree”) is effective from July 1, 2014 pursuant to Article 1 of the Addenda of the former Enforcement Decree of the Restriction of Special Taxation Act (hereinafter “the Addenda of this case”). As such, the period for which the Plaintiff cultivated the farmland of this case before the enforcement date should be included in the Plaintiff’s cultivation period regardless of whether the Plaintiff’s total amount of salaries exceeds 37 million won.
B. (1) Determination of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter “former Act”)
Article 69 (1) main sentence of Article 69 (1) provides that "the amount of tax equivalent to 100/100 of capital gains tax shall be reduced or exempted on any income accruing from the transfer of land prescribed by Presidential Decree, among land cultivated directly by a resident prescribed by Presidential Decree at the seat of farmland for at least eight years, and Article 66 (4) of the former Enforcement Decree provides that "land prescribed by Presidential Decree" means land cultivated by himself/herself for at least eight years from the time of acquisition to the time of transfer, excluding any of the following cases as farmland that has been cultivated by himself/herself for at least eight years, and Article 69 (11) of the former Enforcement Decree provides that "a person who continues to cultivate inherited farmland for at least one year when calculating the period of cultivation under paragraph (4)":