양도소득세부과처분취소
1. All part of the instant lawsuit seeking revocation of imposition of local income tax shall be dismissed.
2. The plaintiff.
1. Details of the disposition;
A. On January 7, 1994, the Plaintiff: (a) on January 7, 1994, 15/32 shares of 15/32 square meters among the 942 square meters in Busan-gun, Busan-gun (hereinafter “instant land”).
(2) On January 7, 1994, the Plaintiff acquired 1,829 square meters prior to Busan-gun, Busan-gun, and sold it to E on October 10, 2015, and completed the registration of ownership transfer on November 25, 2015.
3) On January 7, 1994, the Plaintiff is 1,310 square meters (hereinafter “third land of this case”) prior to the Busan-gun, Busan-gun.
(B) After acquiring the instant land, G and H sold it on October 10, 2015, and completed the registration of transfer of ownership on November 26, 2015, G and H. B. The Plaintiff completed the registration of transfer of ownership on June 20, 2016 to the Defendant on June 20, 2016 of the former Restriction of Special Taxation Act (Amended by Act No. 13560, Dec. 15, 2015; hereinafter the same applies) regarding each of the instant land.
(C) The Defendant filed a return after the deadline for capital gains tax by applying the provisions on reduction and exemption for self-Cultivating farmland for at least eight years under Article 69(1). C) On the ground that the instant land was not farmland at the time of transfer, the Defendant denied the application for reduction and exemption for self-Cultivating farmland for at least eight years, on the ground that each of the instant land did not meet the requirements for self-sufficiency for at least eight years at the time of transfer, and on April 3, 2017, rendered a decision of KRW 170,60,60,480 for capital gains tax for the year 2015 and KRW 17,060,480 for local income tax, and KRW 9,216,164 for capital gains tax for the year 2016, and KRW 921,610 for local income tax for 921,610 for income tax for the year 2016
(D) On April 21, 2017, the Plaintiff dissatisfied with the instant disposition, filed a request for review with the Commissioner of the National Tax Service on April 21, 2017, but was dismissed on July 24, 2017. [The Plaintiff did not dispute the grounds for recognition, and the purport of the entire pleadings, as stated in Gap’s subparagraphs 1 and 2, and Eul’s evidence Nos. 1 and 2.
2. The instant lawsuit seeks revocation of imposition of local income tax among the instant lawsuit.