양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On May 2, 2005, the Plaintiff acquired and owned 694 square meters (hereinafter “instant land”) prior to Gyeonggi-gun B, Gyeonggi-do, and transferred the said land by auction on January 21, 2014, and on July 31, 2015, the Plaintiff filed a return after the deadline for capital gains tax reduction, exemption, and special deduction for long-term holding, on the ground that the instant land was self-employed for at least eight years to the Defendant on July 31, 2015.
B. On May 1, 2016, the Defendant: (a) deemed that it is impossible for the Plaintiff to continuously cultivate 1/2 or more of his/her labor force on the instant land as a permanent worker (public officials) with a total annual salary of at least KRW 50 million; (b) denied the special long-term holding deduction and application for reduction; and (c) issued a disposition of imposition of capital gains tax of KRW 15,518,630 (including additional tax) for the Plaintiff on May 1, 2016 after prior notice of taxation and pre-assessment review (hereinafter “instant disposition”).
C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on July 19, 2016, but was dismissed on October 26, 2016.
[Ground of recognition] No dispute, Gap 13, 14, Eul 1 to 3 (including virtual numbers), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff asserted that the Plaintiff had been a farming shed in the vicinity of the instant land according to what he was laid down and set up. From the time when he had come to the Yangyang Agricultural High School, the Plaintiff cultivated saves and saves, etc. in the orchard owned by the Defendant. The Plaintiff graduated from the department of agriculture in the broadcasting and communication area and continued cultivating the orchard using a leave while serving in the military, and continued to serve as a public official after being appointed as a public official.
The plaintiff purchased the land of this case to Nonparty C again and cultivated oil, etc. directly from the place until it is sold to a third party at a voluntary auction. This means that the plaintiff completed an agricultural administrative course, etc. while being a public official and acquired a certificate of qualification as a landscape technician.