영농자녀에 대한 증여세면제 신청을 하지 아니한 경우 감면배제는 적법함[국승]
Suwon District Court 201Guhap537 ( October 18, 2011)
early 2010 Heavy3088 ( November 11, 2010)
Where a farmer does not file an application for exemption from gift tax, exclusion from reduction is legitimate.
The exemption of gift tax where a certain condition is met at the time of donation to farming children. Since the farmland in this case is donated before the enforcement of the amended Act and the amended Act cannot be applied, the application of the Act prior to the amendment only constitutes a natural application of the aforementioned supplementary provision, and cannot be said to violate the principle of equality.
2011Nu41610 Revocation of Disposition of Imposing gift tax, etc.
XX
Head of the Pakistan Tax Office
District Court Decision 2011Guhap537 Decided October 18, 2011
April 25, 2012
May 30, 2012
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition imposing gift tax of KRW 000 on the plaintiff on July 1, 2010.
1. cite the judgment of the first instance;
The reasons for this court's ruling are as follows: " July 9, 2010, which will be the second eightth day," " July 1, 2010"; and the following is the reasons for the judgment of the court of first instance, except for adding the allegations made by the plaintiff and the judgment thereon, and therefore, it shall be cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. The plaintiff's assertion and judgment as to the assertion
A. The assertion
Article 71(7) of the Restriction of Special Taxation Act (amended by Act No. 9272, Dec. 26, 2008) deleted the provision that the provision on reduction or exemption shall not apply to the case where the farming child did not apply to the farmland donated to him/her. It is against the principle of equality that the provision on reduction or exemption shall not apply on the ground that the Plaintiff, who received the farmland of this case before the amendment, did not apply to the Plaintiff on the ground that he/she did not apply
B. Determination
Article 71(7) of the Restriction of Special Taxation Act (amended by Act No. 9272 of Dec. 26, 2008), which amended by Act No. 9272 of Dec. 26, 2008, deleted the provision that the provision on application for special exception shall not apply to cases where a farming child did not file an application for special exception by the deadline for filing a tax return, and amended the provision on application for special exception from the effective provision. Article 3(1) of the Addenda (Act No. 9272) of the Act provides that this Act shall enter into force on January 1, 209, and Article 3(4) of the Act
Since the farmland of this case is donated on September 8, 2008, which was prior to the enforcement of the above amended Act, and the amended Act cannot be applied. Thus, the application of the above amended Act to the donation of this case without applying the above amended Act constitutes only the application of the law as natural under the above Addenda, and cannot be said to violate the principle of equality. The plaintiff's assertion in this part is without merit.
3. Conclusion
The judgment of the first instance is correct. The plaintiff's appeal is dismissed.