양도세부과처분 취소청구의 소
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 June 3, 2005, the Plaintiff acquired and owned B 2,184 square meters (hereinafter “instant land”) prior to Si/Gun/Gu, Si, and transferred the instant land to C on January 28, 2014, at KRW 231,350,000.
B. On March 31, 2014, the Plaintiff filed an application for reduction of or exemption from capital gains tax under Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same) with the Defendant upon filing a preliminary return on the tax base of capital gains tax for the year 2014 following the transfer of the instant land.
C. As a result of the on-site investigation with respect to the Plaintiff, the Defendant excluded the application of capital gains tax reduction and exemption to the Plaintiff on December 15, 2014, by deeming that “the Plaintiff did not own the instant land for not less than eight years from the date of acquisition to the date of transfer thereof,” and rendered the instant disposition to correct and notify the Plaintiff of KRW 60,936,290 (including additional tax) for the capital gains tax reverted to year 2014.
The Plaintiff dissatisfied with the instant disposition and requested an examination to the Commissioner of the National Tax Service on March 17, 2015, but the said request was dismissed on June 30, 2015.
[Ground of recognition] Facts without dispute, Gap evidence 1, 9 evidence, Eul evidence 1 and 2 (including branch numbers; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. From the time of acquiring the instant land, the Plaintiff had resided in Dao-si in the vicinity of the instant land, and cultivated Goguma and mulberry trees, etc. in the instant land, and C merely gave advice to the Plaintiff about Ord Agriculture’s History or obtained farming work at the Plaintiff’s request.
Therefore, the instant land constitutes an exemption from capital gains tax under Article 69(1) of the former Restriction of Special Taxation Act, and thus, the instant disposition based on a different premise is unlawful.
(b) as shown in the attached Form of the relevant statutes;
(c) Place of recognition (place of business): The name of the land legal entity (trade name) in this case: The verification of E - the details of farm start-up: approximately six years.