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 August 19, 1996, the head of the Sung-gu Daejeon Metropolitan City basin head of the Gu announced that the land subject to the "C Land Readjustment Project", including the Daejeon Seo-gu B large 922 square meters (hereinafter the "land prior to the instant land substitution"), including the alteration of the form and quality of the land, restriction on the act of planting bamboo and trees, etc., as a D public announcement of the Seongbuk-gu Daejeon Metropolitan City, pursuant to Article 12(3) of the former Building Act and Article 13 of the Enforcement Decree of the same Act.
B. On January 14, 1998, the Daejeon Metropolitan City Mayor announced the Daejeon Metropolitan City Public Notice E of the Urban Planning Act in accordance with Article 12 of the former Urban Planning Act (amended by Act No. 5898 of Feb. 8, 1999; hereinafter the same), etc., the land before the land substitution was included in the project area.
C. On December 23, 2002, the Plaintiff completed the registration of ownership transfer of the instant land before the instant land substitution due to sale.
On May 11, 2007, the Plaintiff received the instant land prior to the instant land substitution as a land substitution and a land substitution and a land substitution and a land substitution and a land substitution and a land substitution and a land substitution and a land substitution and a land substitution and a land substitution and a land substitution and a land substitution and a land substitution and a land substitution and a land substitution and a land transfer registration was completed on June 15, 2016 for the instant land to H on May 29, 2016.
On August 23, 2016, the Plaintiff reported and paid KRW 47,964,600 to the Defendant by applying the long-term possession deduction and general tax rate to the Defendant on the premise that the instant land does not constitute non-business land.
E. On January 2, 2018, the Defendant deemed that the instant land constituted non-business land prescribed in Article 104-3(1) of the former Income Tax Act (amended by Act No. 13558, Dec. 15, 2015; hereinafter the same) and notified the Plaintiff of additional correction of KRW 67,906,790 as transfer income tax reverted to year 2016.
(f) The Plaintiff is dissatisfied with the instant disposition.