양도소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. Details of the disposition;
A. On September 29, 1992, the Plaintiff completed the registration of ownership transfer based on sale on September 21, 1992 with respect to the B cemetery 694 square meters (hereinafter “instant land”).
B. On April 25, 2012, the Plaintiff sold the instant land to C in KRW 120,00,000, and on August 31, 2012, the Plaintiff filed a report with the Defendant on August 31, 2012, that: (a) the remainder of 628 square meters (hereinafter “the instant portion of the instant land”) excluding the 66 square meters, which is a graveyard (hereinafter “the part on which the instant land”) was actually cultivated as farmland for at least eight years; (b) the Plaintiff filed a report on the special long-term holding deduction of KRW 24,245,869 (the special long-term holding deduction of the portion on the instant land among the instant land; (c) the special long-term holding deduction of the portion on the instant land, KRW 21,940,087; and (d) the amount of capital gains tax calculated by adding the reduced or exempted tax amount of capital gains tax for self-owned farmland to KRW 413,210.
C. On April 9, 2013, the Defendant excluded the reduction or exemption on the land of this case under Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “former Restriction of Special Taxation Act”) on the ground that the Plaintiff managed D (a private business entity) around 1995, and worked at the agency of Hyundai Motor E (a business entity) from 1996 to 2009, and did not directly cultivate by investing more than half of farming work, while engaging in agriculture, the Defendant excluded the reduction or exemption on the land of this case, and the reduction or exemption on the land of this case for non-business under Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “former Restriction of Special Taxation Act”) in the same manner the Plaintiff reported on the transfer margin 7,685,941 won, and deducted the special deduction on the land of this case from Korea.