양도소득세 환급금청구거부처분 취소 및 고지부과처분 취소
1. Of the instant lawsuits, the part of the claim for revocation of the disposition imposing capital gains tax for the year 2007 and the claim for refund decision are reverted to the year 2010.
1. Details of the disposition;
A. On March 15, 2007, the Plaintiff imposed capital gains tax on the transfer of Daegu B land in 2007 (i) the Plaintiff is entitled to the imposition of capital gains tax on March 15, 2007, 50 square meters prior to the Daegu-gu Seoul Special Metropolitan City owned by oneself, and 144 square meters prior
2) On May 2, 2007, the Plaintiff completed the registration of transfer of ownership under the name of Seo-gu Seoul Metropolitan City on the 12th day of the same month. (2) On May 2, 2007, the Plaintiff completed the registration of transfer of ownership under the name of Seo-gu Seoul Metropolitan City on the 12th day of the same month. (3) On May 2, 2007, the Plaintiff is a substitute land with F. F. 278m27m2 (hereinafter “alternative land”).
4.24.The registration of ownership transfer shall be completed in its name on the grounds of sale due to voluntary auction (Tgu District Court G).
3) On May 17, 2007, the Plaintiff filed a report on transfer income tax for the year 2007 on land (transfer value: C land 17,250,000, C land 49,680,000). On March 25, 2007, the Plaintiff paid KRW 251,520 to the Defendant totaling KRW 245,460, and special rural development tax for the year 2007, and KRW 6,080.4) on March 9, 2012, the Plaintiff filed a petition with the Defendant for grievance that “(i) the land was expropriated, (ii) the substitute land was acquired, and thus, (iii) the refund of transfer income tax was changed.” On March 16, 2012, the Defendant rejected it on the ground that the Plaintiff failed to meet the resident requirements.
On June 2013, the Plaintiff filed a request for grievance again to the Defendant. On July 2, 2013, the Defendant notified the Plaintiff that the Plaintiff failed to meet the resident requirements, etc.
5. On July 25, 2013, the Plaintiff filed a request for adjudication on July 25, 2013. However, on October 22, 2013, the Tax Tribunal rendered a decision to dismiss a civil petition for grievance on the ground that “A civil petition for grievance is not a regular objection procedure, and even if it is deemed a request for rectification, it shall not have any disposition subject to appeal as of March 15, 2012, for which three years have elapsed from May 31, 2008, the statutory due date of return of capital gains tax base and tax amount on the Plaintiff’s farmland.”
B. Transfer of H land in Yongcheon-si reverts to year 2010.