양도일 전에 매매계약조건에 따라 매수자가 착공한 경우 매매계약일을 기준으로자경농지 여부 결정됨[국패]
Suwon District Court 2010Guhap1779 ( December 14, 2010)
National Tax Service Review and Transfer 2010-0052 (2010.04.01)
In the case of a purchaser's commencement under the conditions of a sales contract before the transfer date, it is determined as of the date of a sales contract.
Since a purchaser appears to have commenced the construction to establish a detached house pursuant to the terms of a sales contract before the transfer date, the decision on whether to own farmland shall be made on the basis of whether it is farmland as of the sales contract date rather than the transfer
Article 66 of the Restriction of Special Taxation Act: Reduction or exemption of transfer income tax for self-Cultivating farmland
Article 162 of the Income Tax Act: Time of Transfer or Acquisition
2011Nu3151 Revocation of disposition of imposing capital gains tax
XX
Head of Namyang District Tax Office
Suwon District Court Decision 2010Guhap1779 Decided December 14, 2010
October 25, 2011
January 10, 2012
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of imposition of capital gains tax of KRW 270,91,560 for the Plaintiff on December 1, 2009 shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
The reasons for the court's explanation on this case are as follows: 2. The 0-day Seoul High Court Decision No. 2000 per 00 per 2. The 20-day Seoul High Court Decision No. 2000 per 7. The 20-day Seoul High Court Decision No. 2000 per 7. The 20-day High Court Decision No. 20166. The 20-day High Court Decision No. 2016. The 20-Ga High Court Decision No. 20166. The 200-Ga High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si High-si.
Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.