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. Between December 7, 2000 and March 2, 2001, the Plaintiff acquired and owned 1380 square meters, 21 square meters, and 109 square meters, respectively, prior to Seocheon-gu, Seocheon-gu, Seocheon-gu, B, 380 square meters, and 109 square meters of D ditch (hereinafter “instant farmland”), and completed the registration of ownership transfer on the ground of expropriation in the future of the Korea Land and Housing Corporation on December 12, 2012, and completed the registration of ownership transfer on the ground of expropriation in the future, around March 7, 2013 and around June 2, 201, the Plaintiff acquired 90 square meters prior to Siri-si, Siri-si, 1860 square meters prior to Siri-si (hereinafter “Siri-si land”).
B. On January 18, 2013, the Plaintiff filed a preliminary return on capital gains tax by applying the provisions on capital gains tax reduction or exemption for self-farmland under Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same). On November 18, 2015, the Plaintiff received KRW 104,710,000 of the additional compensation for the instant farmland, and subsequently filed an additional preliminary return on capital gains tax by applying the said reduction or exemption provisions on January 19, 2016.
C. As to this, the Defendant denied the reduction or exemption of capital gains tax on the ground that the Plaintiff did not do so for at least eight years, and rendered a disposition of imposition of capital gains tax of KRW 250,691,950 to the Plaintiff in July 8, 2016 (hereinafter “instant disposition”). D.
The Plaintiff filed an appeal with the Tax Tribunal on October 31, 2016, alleging that he/she had self-refised the farmland of this case for at least eight years, but was dismissed on October 31, 2016.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3, 11, 12 (including branch numbers), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. On July 6, 198, the Plaintiff’s husband’s G, which is the Plaintiff’s husband, purchased H apartment 26 Dong 303 on the order on July 6, 198 and December 30, 1996, Seocheon-si I apartment 102 Dong 1208, and sold it, and paid KRW 104,284,00 for the bid price for the farmland of this case, and the farmland of this case to the Plaintiff.