양도소득세부과처분취소
1. The Defendant’s disposition imposing capital gains tax of KRW 68,65,150 on the Plaintiff on September 11, 2012 shall be revoked.
2...
1. Details of the disposition;
A. On December 29, 2006, the Plaintiff completed the registration of ownership transfer with respect to the farmland of 3,203 square meters prior to Gwangju-si, Gwangju-si (hereinafter “instant farmland”). On April 6, 201, the Plaintiff transferred the said land to C on April 27, 2011, and filed a preliminary return on capital gains tax with the Defendant on April 27, 201 by filing an application for reduction of capital gains tax for farmland substitute land pursuant to Article 70 of the former Restriction of Special Taxation Act.
B. On July 18, 201, the Plaintiff purchased the instant substitute farmland through a voluntary auction (hereinafter “the instant substitute farmland”). The Defendant denied the application of reduction and exemption of capital gains tax on the instant substitute land on the grounds that the instant substitute farmland does not exceed 1/2 of the area of the instant farmland, and notified the Plaintiff of KRW 68,65,150, capital gains tax on the instant farmland for the year 201, on September 11, 2012.
C. On January 29, 2013, the Plaintiff appealed and filed an administrative appeal with the Tax Tribunal. On May 29, 2013, the Tax Tribunal: (a) in the case of the instant substitute farmland acquired by the Plaintiff on May 29, 2013, the land was scheduled to be transferred to an expressway private investment project according to the public notice of the Ministry of Land, Transport and Maritime Affairs on March 4, 2010; and (b) in view of the fact that a parcel of land was transferred on June 19, 2012, which was not one year after its acquisition, it is reasonable to deem that the Plaintiff had anticipated to have already been subject to restrictions on the use of the instant substitute farmland prior to its acquisition, and it is difficult to deem that the Plaintiff acquired the substitute farmland for farming purposes.
A decision was made to dismiss the plaintiff's claim due to failure to meet the case.
[Ground of recognition] The fact that there is no dispute, Gap Nos. 1, 2, Eul No. 1 (including number 1); the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff's assertion 1 is that the substitute farmland of this case at the time of the disposition of this case.