대토농지 취득후 상대방 귀책사유로 매매계약이 해제된 경우 감면대상이 될 수 없음[국승]
Busan District Court 201Guhap310 ( October 06, 2011)
Cho High Court Decision 201J 0976 ( October 28, 2011)
Where a sales contract is cancelled for reasons attributable to the other party after acquisition of substitute farmland, it shall not be eligible for reduction or exemption.
In the case of the requirements for reduction or exemption, strict interpretation is consistent with the principle of tax equity, and even if the sales contract is cancelled for reasons attributable to the other party, it may not be subject to reduction or exemption of capital gains tax unless it satisfies the requirements for reduction or exemption prescribed by the relevant statutes.
Article 70 of the Restriction of Special Taxation Act for Substitute Land for Farmland
2011Nu3753 Revocation of Disposition of Imposing capital gains tax
XX Kim
Head of Suwon Tax Office
Busan District Court Decision 2011Guhap3310 Decided October 6, 2011
December 23, 2011
January 13, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's imposition of capital gains tax of KRW 47,547,560 against the plaintiff on February 1, 201 shall be revoked.
Article 67 (4) of the Enforcement Decree of the Restriction of Special Taxation Act does not apply to this case, and Article 67 (4) of the Enforcement Decree of the Restriction of Special Taxation Act does not apply to this case. Since the disposition of this case is different from the principle of good faith, or it cannot be deemed unlawful in light of the legal principles on the restriction on the cancellation of beneficial administrative disposition, the disposition of this case based on the relevant Acts and subordinate statutes shall be deemed legitimate, and it is identical to the part of the reasoning of the judgment of the court of first instance except for the enemy." Thus, the interpretation of tax laws and regulations under the principle of no taxation without law shall be interpreted as the law, and it is not allowed to expand or analogically interpret it without reasonable grounds. In particular, it conforms to the principle of no taxation without fair law to strictly interpret the requirements for reduction or exemption. Thus, even if the contract is terminated for reasons attributable to the other party after acquiring large farmland, the conclusion of the judgment of the court of first instance is justifiable, and thus, the plaintiff's appeal is dismissed.