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. On July 24, 1996, the Plaintiff purchased 1,306/3,785/3,000 of 3,785 square meters of 3,785 square meters of 3,785 square meters of 3,785 square meters from Gyeongnam-gun, and D purchased 2,479/3,785 of the above land from B on the same day.
On August 21, 1996, the Plaintiff and D completed the registration of ownership transfer in their own name with respect to each of the above shares.
B. After that, the said land was divided into the area of 1,306 square meters prior to C, Gyeongnam-gun on May 27, 1997 (hereinafter “instant land”) and the area of 2,401 square meters prior to E, and the area of 78 square meters prior to F.
C. On October 23, 1997, the Plaintiff completed the registration of ownership transfer based on the partition of co-owned property on October 20, 1997 as to the whole shares owned D among the instant land, and became a single owner of the instant land.
On October 15, 2011, the Plaintiff entered into a sales contract with G to sell the instant land in KRW 215,000,000, and transferred the instant land to G on November 30, 201.
E. In filing a preliminary return on the transfer income tax following the transfer of the instant land on January 27, 2012, the Plaintiff filed an application for capital gains tax reduction or exemption on the ground that the instant land constitutes self-employed farmland for at least eight years as prescribed by Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 11133, Dec. 31, 201; hereinafter “Act”).
F. However, the Defendant denied the special deduction for long-term possession of the instant land and the reduction of capital gains tax on the ground that the current status of the instant land appearing in satellite photographs does not constitute farmland, and that the Plaintiff cannot be deemed to have cultivated the instant land for at least eight years as a result of the on-site inspection of the instant land on January 7, 2013.
G. Accordingly, on April 1, 2013, the Defendant issued a correction and notification of capital gains tax of KRW 56,729,670 (including additional tax of KRW 7,749,239) to the Plaintiff (hereinafter “instant disposition”).
H. On June 24, 2013, the Plaintiff filed an appeal seeking the revocation of the instant disposition with the Tax Tribunal. However, the Plaintiff did so.