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 March 31, 1962, the Plaintiff acquired and owned 5,088 square meters (hereinafter “instant land”; and transferred KRW 4,100,00,000 to Nonparty C and third parties on September 12, 2013 and October 21, 2013; and on November 30, 2013, the Plaintiff reported and paid the capital gains tax to the Defendant on November 30, 2013 by applying the reduction and exemption provisions for self-farmland under Article 69 of the former Restriction of Special Taxation Act (Amended by Act No. 13560, Dec. 15, 2015; hereinafter the same) for eight years or more under Article 69 of the same Act.
B. On February 5, 2015, the Defendant excluded the application of the said provision on the ground that the instant land was not farmland at the time of transfer, thereby notifying the Plaintiff of the rectification of KRW 225,560,000 for the transfer income tax reverted to the year 2013 (hereinafter “instant disposition”).
C. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on March 2, 2015, but the Tax Tribunal dismissed the said appeal on March 2, 2016.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, 12, Eul evidence 1 (including branch numbers), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion is farmland of which the Plaintiff was self-sufficient for not less than eight years, and thus, capital gains tax should be reduced or exempted pursuant to Article 69 of the former Restriction of Special Taxation Act, but the instant disposition made on a different premise is unlawful.
(b) Entry in the attached Form of relevant Acts and subordinate statutes;
C. 1) Article 69(1) of the former Restriction of Special Taxation Act and the Enforcement Decree of the same Act (amended by Presidential Decree No. 26070, Feb. 3, 2015; hereinafter the same shall apply)
The land for which the capital gains tax may be reduced or exempted pursuant to Article 66 (1), (4) and (5) shall be the farmland as of the date of transfer, which is directly cultivated by the residents prescribed by the Presidential Decree residing in the location of the farmland for not less than eight years, and the land which is not actually cultivated as of the date of transfer shall be farmland, regardless of whether it is by the landowner’s own.