국세부과처분취소
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 July 23, 2001, the Plaintiff acquired and transferred land (i) 573 square meters in land B in Gyeong-gun, Chungcheongnam-gun, Chungcheongnam-do (hereinafter “instant land”).
(2) On July 9, 2014, the Plaintiff transferred the instant land to KRW 117,00,000 on July 9, 201, and paid KRW 928,869,00,000 to the Defendant on September 30, 2014 by applying the special deduction amounting to the transfer of the instant land to KRW 25,908,390.
(hereinafter referred to as “instant ownership period”) from July 23, 2001 to July 9, 2014.
The Defendant: (a) deemed the instant land as the land for non-business use under Article 104-3(1) of the former Income Tax Act (amended by Act No. 12852, Dec. 23, 2014; hereinafter the same) and excluded the application of special deduction for long-term possession; and (b) issued a correction notice of KRW 8,191,100 to the Plaintiff on March 21, 2016.
(hereinafter “instant disposition”). C.
On July 27, 2016, the Plaintiff filed an objection on April 15, 2016 to the Tax Tribunal for the revocation of the instant disposition, but was dismissed on December 5, 2016.
【Ground of recognition】 The fact that there has been no dispute, Gap Nos. 1, 2, 5, Eul No. 1, 2, and 5, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion 1) The Plaintiff used the instant land as a camping site after acquiring it on July 23, 2001. From May 201 to July 2014, 201, the Plaintiff cultivated crops, such as bean, bean, bean, bean, and a shoulder, from the instant land. However, this is a temporary cultivation, and the former Enforcement Decree of the Farmland Act (amended by Presidential Decree No. 25917, Dec. 30, 201; hereinafter the same applies).
Pursuant to Article 2(2)1, it should be deemed that the instant land continued to have been miscellaneous.
The land of this case is used as a camping site for not less than two years from the three years immediately before the date of transfer.