8년 이상 자경한 농지에 해당하는지 여부[국승]
Whether it falls under self-refensive farmland for not less than eight years;
No capital gains tax shall be exempted on the grounds that all the requirements for reduction or exemption of capital gains tax for self-arable farmland meet the requirements for residence and self-sufficiency.
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Article 66 of the Enforcement Decree of the Restriction of Special Taxation Act: Reduction or exemption of transfer income tax for self-Cultivating farmland
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
The defendant's refusal to correct the capital gains tax against the plaintiff on June 22, 2006 shall be revoked.
1. Details of the disposition;
The following facts are not disputed between the parties:
A. On March 23, 1982, the Plaintiff acquired 1/2 shares out of 00,000 square meters from ○○○-dong, ○○○○-dong, ○○○○○○, 5,286 square meters (hereinafter “the farmland of this case”), but transferred on August 22, 2005, the Plaintiff reported the calculated tax amount at the time of preliminary return of tax base of transfer income to 103,569,51 won on October 31 of the same year. However, on May 15, 2006, the Plaintiff filed a claim for correction to the Defendant for the reduction of KRW 90,00,000 among the transfer income tax, since the Plaintiff had cultivated the farmland of this case to ○○○, ○○, which was cultivated directly by the Plaintiff, for more than eight years.
(C) On June 22, 2006, the defendant rejected the above request for correction (hereinafter referred to as the "disposition in this case") on the ground that the plaintiff did not appear to have formed the same household unit or have lived together with the plaintiff as to the plaintiff on June 22, 2006, and the plaintiff did not own the farmland for not less than eight years."
A. The plaintiff's assertion
From March 23, 1982 to July 9, 1984, the Plaintiff cultivated the farmland of this case directly. The next day, 00,000 won out of the transfer income tax on the transfer of the farmland of this case, since ○○○○ also moved into ○○○○○○ 236,00,000 won, since the Plaintiff’s denial of living together with the Plaintiff, who was living together, constituted a farmland of this case, falls under one of the farmland of this case for at least eight years.
B. Determination
According to Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 7428, Mar. 31, 2005); Article 66(1) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 19023, Aug. 31, 2005) where farmland is located and a Si/Gun/Gu and its neighboring Si/Gun/Gu continuously cultivated land for 8 years or more, the transfer income tax may be reduced or exempted. In light of the purport of the arguments stated in subparagraphs 2, 3, and 3 through 6 above, the Plaintiff’s entire dwelling period from the day following the date of March 23, 1982 to 00, 1982, the Plaintiff resided in the area where the farmland of this case was located at 00, 300,000,000,000,000,000,000 from the day following that of July 9, 1982.
3. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.