대규모개발사업지역 해당 여부[국승]
Whether it falls under a large development project area
Since it does not fall under the large-scale development project area, it is legitimate to exclude the reduction and exemption of the eight-year radius.
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance shall be revoked. The defendant's disposition of imposition of capital gains tax for 200 won for 16,920,620 won for 16,620 won for 000 won for 16,920,620 won for 00 won for 9,551,660 won for 00 won for 9,551,740 won for 00, and 9,551,660 won for 200 each for 200 won for 9,51,660 won for 203.
1. Quotation of judgment of the first instance;
The grounds for the judgment of this court are as stated in the grounds for the judgment of the court of first instance, except for a change to the following instructions with regard to six 9 to ten 3 pages" in the relevant Acts and subordinate statutes, Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
The provisions and purport of the reduction or exemption of capital gains tax;
According to Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 7003 of Dec. 30, 2003) and Article 66(3)1 proviso of the Enforcement Decree of the same Act (amended by Presidential Decree No. 18207 of Dec. 30, 2003), where farmland has been cultivated for not less than 8 years between the time of acquisition of farmland and the time of transfer, capital gains tax shall be reduced or exempted; however, where farmland has been cultivated for not less than 8 years, it shall be excluded from capital gains tax; however, where three years have elapsed from the date of transfer as farmland in the Special Metropolitan City, Metropolitan City, or Si under the National Land Planning and Utilization Act among farmland located in the Special Metropolitan City, Metropolitan City, or Si, which is located in a residential area, etc. under the National Land Planning and Utilization Act as of the date of transfer, and the project execution area is larger than the scale (referring to one project execution area of the same project execution area) determined by the Ordinance of the Ministry of Finance and Economy.
Therefore, farmland subject to exceptional reduction or exemption related to a large-scale development project area should be located in the large-scale development project area (referring to one project execution area in which project approval is the same as that provided by the Ordinance of the Ministry of Finance and Economy) such as the area for the project, and ② the requirement that three years have to elapse from the date of incorporation into a large-scale development project area due to the phased implementation of the project or the delay in compensation by the project implementer shall be met. The purport of the above provision is to interpret that the reduction or exemption period (three years) will expire due to the project implementation or delay in compensation by phase due to the project implementation or the delay in compensation by phase without any cause attributable to the landowner, and it is reasonable to interpret that the tax payer will suffer disadvantages as well as to solve the problems that are different from the reduction or exemption period by the same development project area.
(B) Determination as to whether capital gains tax reduction or exemption is granted
(1) Whether large development projects are implemented.
In light of the above 0-scale development plan and the Seo-gu 20-scale development project zone which does not belong to each of the above 20-scale development projects under the proviso of Article 6 (3) 1 of the Enforcement Decree of the Act, it is difficult for the Mayor of Incheon Metropolitan City to designate and publicly notify the above 1-scale development project district as the 0-scale development project district and the 2-scale development project district adjacent to the above 1-scale development project district, and the area of the 2-scale development project is divided into 7 districts (the 4,798,680 square meters in total as the 2-scale development project district) according to the comprehensive development plan, and the land is not located within 0-scale development project district, and it is difficult for the Mayor of Incheon Metropolitan City to designate and publicly notify the above 7-scale development project district as the 0-scale development project district and the 1-scale development project district as the 20-scale development project district, and each of the above 201-scale development project district is designated as the 20-one district.
2. Conclusion
Therefore, the judgment of the court of first instance is justified, and all appeals by the plaintiffs are dismissed. It is so decided as per Disposition.