8년 이상 자경한 농지에 해당하는지 여부[국승]
Whether it falls under self-refensive farmland for not less than eight years;
No capital gains tax shall be exempted on the grounds that all the requirements for reduction or exemption of capital gains tax for self-arable farmland meet the requirements for residence and self-sufficiency.
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Article 66 of the Enforcement Decree of the Restriction of Special Taxation Act: Reduction or exemption of transfer income tax for self-Cultivating farmland
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
The defendant's refusal to correct the capital gains tax against the plaintiff on June 22, 2006 shall be revoked.
1. Details of the disposition;
The following facts are not disputed between the parties:
A. On August 22, 2005, the Plaintiff sold to ○○○○ on March 23, 1982 one-half of one-half shares (hereinafter “the farmland in this case”) from ○○○○-dong ○○○-dong 5,286m2 (hereinafter “the farmland in this case”) purchased by the Plaintiff from ○○○○○ on March 23, 1982, and reported the calculated tax amount at the time of the preliminary return of transfer income tax to 103,569,51 won on October 31, 2005.”
A. The plaintiff's assertion
From March 23, 1982 to May 3, 1989, the Plaintiff directly cultivated the farmland of this case. From May 4, 1989 to May 1997, the Plaintiff, 200, 90,000 won out of the transfer income tax on the transfer of the farmland of this case, since the Plaintiff, ○○○ also moved into ○○○○○○○ 782, a director, from May 4, 1989 to May 4, 199.
B. Determination
According to Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 7428 of March 31, 2005) and Article 66(1) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 19023 of Aug. 31, 2005), where farmland is located in a Si/Gun/Gu where it is located and a Si/Gun/Gu adjacent thereto for not less than eight years, and a Si/Gun/Gu which has continuously cultivated the land, the transfer income tax may be reduced or exempted. In light of the overall arguments stated in Articles 2 and 3, and 4 through 7, the whole purport of the argument that the plaintiff resided in the farmland of this case is difficult to view that the plaintiff had resided in the above farmland of this case for not less than eight years since March 23, 1982, and there was no other evidence that the plaintiff transferred the farmland to the neighboring Si/Gun under the premise that the plaintiff had resided in the farmland of this case for not less than six years since it was established.
3. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.