토지거래허가구역이 지정 해제된 경우 양도소득세 부과제척기간의 기산점[국승]
District Court-2018-Gu Partnership-12157 (Law No. 12, 2018)
If a land transaction permission zone is designated, the starting point for exclusion from capital gains tax shall be the starting point.
(As shown in the first instance judgment) Where the designation of a land transaction permission area is cancelled, a final tax base return under Article 110 (1) of the same Act shall be filed from May 1 to May 31 of the year following the year in which the land transaction contract becomes final and conclusive, and the period of exclusion from the imposition of capital gains tax shall run from the next day.
Article 110 (Final Return on Tax Base of Transfer Income)
2018Nu6015 Revocation of Disposition of Imposing capital gains tax
The AA
BB Director of the Tax Office
Suwon District Court Decision 2018Guhap12157 Decided July 12, 2018
November 16, 2018
January 18, 2019
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 imposition of capital gains tax of KRW 463,093,120 (including additional tax) for the Plaintiff on December 7, 2015 by the Defendant shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
The reasons for this decision are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
If so, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance is just with this conclusion, and the plaintiff's appeal is dismissed as it is without merit.