양도소득세부과처분취소
Of the instant lawsuit, the Defendant’s disposition imposing KRW 279,553,340, which was transferred to the Plaintiff on May 9, 2018, is 253,00.
1. On May 17, 1975, the Plaintiff completed the registration of transfer of ownership on the ground of sale on May 13, 1975 with respect to the land B B,853 square meters (hereinafter “instant land”).
Pursuant to the National Land Planning and Utilization Act, on November 27, 1993, part of 339.87 square meters in the same edge of the instant land (hereinafter “part 1”), among the instant land, was designated respectively as a green area, and the part of 495.5 square meters adjacent to the part 1 (part 2 indicated in the attached drawing No. 1; hereinafter “part 2”) and the remaining part of 2,017.58 square meters in the remaining 2,017.58 square meters (the part indicated in the attached drawing No. 1; hereinafter “part 3”).
On February 15, 2016, the Plaintiff sold the instant land to C in KRW 1,560,000,000, and completed the registration of ownership transfer on April 8, 2016.
On June 30, 2016, the Plaintiff paid KRW 188,637,920 to the Defendant as the transfer income tax attributed to year 2016.
The above amount is subject to the special deduction under Article 95 of the Income Tax Act (hereinafter “long-term possession special deduction”) for the transfer of the entire land of this case. With respect to the transfer of the part 1 and 2, the Plaintiff of the farmland reduction or exemption under Article 70 of the former Act on Special Cases concerning Taxation (amended by Act No. 14390, Dec. 20, 2016; hereinafter the same) acquired the farmland reduction or exemption on March 10, 2016, the Plaintiff acquired 4,319 square meters in total and 2 lots (4,319 square meters in total). The farmland reduction or exemption on the premise of the Plaintiff is related thereto.
It is calculated on the premise that this is applied.
On May 9, 2018, the Defendant rendered the initial disposition to the Plaintiff.
In calculating the amount of tax notified in the initial disposition, the Defendant determined that the reduction or exemption under Article 69 of the former Act on Special Cases concerning Taxation (hereinafter referred to as “the reduction or exemption for the year of 8”) with respect to the transfer of part 1 (hereinafter referred to as “the reduction or exemption for the year of 8”), but omitted application, and applied the provision on special deduction for the transfer for the long-term holding of the transfer as the land for non-business use, and all other provisions on