수용토지의 양도시기는 대금청산일, 수용개시일, 소유권이전등기접수일 중 빠른 날임[국승]
Examination Transfer 2015-0117 (2015.15)
The date of transfer of land to be expropriated shall be the date of payment, the date of commencement of expropriation, and the date of receipt of ownership transfer registration.
Since the time of transfer of land to be expropriated is the date of settlement of payment, the date of commencement of expropriation, and the date of receipt of registration of transfer of ownership, the time of transfer of the plaintiff should be the date of commencement of expropriation as
Article 98 (Time of Transfer or Acquisition)
2015Gudan3862 Revocation of Disposition of Imposing capital gains tax, etc.
HongA
The Director of the Z Tax Office
May 27, 2016
July 15, 2016
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Cheong-gu Office
On July 1, 2015, the Defendant revoked the disposition of imposition of capital gains tax of KRW 4,295,250 for the Plaintiff for the year 2014, and makes a refund of KRW 800,430 for the capital gains tax that the Plaintiff erroneously paid.
1. Details of the disposition;
A. On January 23, 2008, the Plaintiff: (a) donated ○○○○○, ○○-si, ○○○, ○○-si, 497-9 and 497-9 and 1,802 square meters (hereinafter referred to as “instant land”); (b) owned the instant land on February 20, 208 after completing the registration of ownership transfer; (c) on December 22, 2014, the instant land was expropriated on December 31, 2014, and the ownership transfer registration was completed with respect to the said 80/10 shares, and the remaining 20/10 shares to the DD Urban Corporation on December 31, 2014.
B. On January 22, 2015, the Plaintiff reported the transfer income tax for the period of 2014 to the Defendant, and paid KRW 800,430,000, the transfer value of the instant land at KRW 237,954,00, the conversion price at KRW 212,459,00, the conversion price at KRW 212,459,00.
C. On July 7, 2015, the Defendant revised the acquisition value of the instant land as the standard market price rather than the conversion value, and issued the instant disposition that corrected and notified the Plaintiff of the transfer income tax of KRW 4,295,250 (including additional taxes) for the year 2014.
D. The Plaintiff filed a request for review on August 6, 2015, but was dismissed on September 24, 2015.
[Ground of recognition] The entry of Gap evidence No. 6 and the purport of the whole argument
2. Whether the disposition is lawful;
A. The plaintiff's assertion
On September 18, 2015, the Plaintiff was dissatisfied with the amount of compensation for the instant land, and filed a lawsuit for the increased amount of compensation with the ○○ District Court 2015Guhap00000 against the CC Urban Corporation on September 18, 2015, and the transfer price of the instant land has not yet been paid yet, and thus, it is unlawful for the Defendant to impose capital gains tax on the Plaintiff before the said lawsuit becomes final and conclusive.
Meanwhile, when the Plaintiff transferred on April 19, 2007 at the location of the instant land and started farming houses from that time, the Plaintiff donated the instant land to the public, and even in a state where the compensation for the instant land has not yet been transferred yet since it was not liquidated. As such, the Plaintiff constitutes a self-defluence of the instant land for not less than eight years, and thus, the transfer income tax should be reduced in full and exempted and the amount of tax paid by the Plaintiff should also be refunded.
B. Determination
The fact that the Plaintiff completed the registration of ownership transfer on February 20, 208 on the ground of donation, and the land in this case was expropriated and the registration of ownership transfer was completed on December 31, 2014 is as seen earlier. Although the Plaintiff cultivated the land in this case before receiving the registration of ownership transfer on the land in this case, or was paid a increased amount of compensation, or was paid additional compensation, the time when the Plaintiff acquired the land in this case was completed the registration of ownership transfer on February 20, 2008. The time when the Plaintiff acquired the land in this case is the time when the registration of ownership transfer was completed, and the date of transferring the land in this case is December 31, 2014, which completed the registration of ownership transfer due to the completion of the registration of ownership transfer on the land in this case. Accordingly, the disposition in this case is not unlawful on the ground that the lawsuit for additional correction and imposition of compensation amount is under way, aside from the fact that the new disposition is being conducted.
In addition, even if the Plaintiff continues to cultivate the instant land after having completed the registration of ownership transfer without the lapse of eight years after having completed the registration of ownership transfer for the instant land, it shall not be added to the Plaintiff’s self-cultivation period until that period.
Therefore, the plaintiff's assertion is without merit.
3. Conclusion
Thus, the plaintiff's claim is dismissed as it is without merit.