양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff changed the administrative district to Dong-gu, Nam-gu, Dong-gu, Seoul (the previous administrative district was "Yanancheon-si B," and on June 23, 2008, the administrative district was changed to "Yannam-gu, Dong-gu, Dong-gu, Dong-gu, Seoul," but all of this judgment was stated based on the current administrative district, and it completed the registration of transfer of ownership from the Plaintiff's husband on April 30, 203, with respect to the shares of 3/4 of the six parcels of land E, F, G, H, I, and J (hereinafter "the land of this case"), E, F, H, I, and J (hereinafter "the land of this case"), except in extenuating circumstances. < Amended by Presidential Decree No. 184323, May 6, 2003>
B. On March 23, 2010, the Plaintiff entered into a contract to transfer the instant land in KRW 4,125,000,000 (hereinafter “instant transfer”).
C. The instant corporation completed the registration of transfer of ownership on the instant land by Law No. 38923, May 7, 2010, which was received on May 7, 2010, for sale on March 23, 2010.
On June 23, 2010, the Plaintiff: (a) obtained gains from transfer calculated as transfer value of KRW 4,125,00,000; (b) acquisition value of KRW 162,171,748; and (c) other necessary expenses of KRW 5,50,00; (b) obtained gains from transfer of KRW 3,957,328,252; (c) obtained special deduction for long-term holding of KRW 812,01,57; and (d) paid transfer income tax of KRW 1,084,794,836 in installments
(The subject of the special long-term holding deduction is the fourth parcel of the instant land, which is E, F, H, and I, and the said four parcels (hereinafter referred to as “the instant forest”). E.
Since the director of the Central Regional Tax Office of China did not meet the criteria for exclusion from forest land or non-business land under commencement with the approval of a forest management plan with respect to the above preliminary return of the Plaintiff, he/she shall be deemed as the non-business land and excluded the special long-term holding deduction.