양도소득세 경정청구 거부처분 취소 청구의
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. (1) On August 1, 1989, the Plaintiff: (a) transferred the forest land B 28,264 square meters inherited on a multiple occasions; (b) around 2014, the Plaintiff reported and paid the transfer value of KRW 201,250,00, acquisition value of KRW 208,208,80; and (c) KRW 136,333,750, a capital gains tax of KRW 20,93,550, a capital gains tax of KRW 20,93,50 (= KRW 17,362,489, an additional tax for negligent return of KRW 2,777,98, and KRW 486,499).
She, however, the Plaintiff filed a return on and paid the global income tax of KRW 11,728,810, which reverts to the year 2013, on the ground that the income accrued from the transfer of each of the above forests constitutes the business income, and filed a request for correction of KRW 20,933,550, which was paid to the Defendant on April 27, 2016.
On June 28, 2016, the director of the tax office of Echeon District Tax Office rejected the claim for correction on the ground that income from the transfer of each of the above forests constitutes capital gains.
Applicant filed an appeal with the Tax Tribunal on the instant disposition, but dismissed on April 28, 2017.
【Fact-findings 1, 2, 3, Gap evidence 4-2, 3, Gap evidence 5, Gap evidence 6-2, Eul evidence 6-2, Eul evidence 2, and the purport of the whole pleadings
2. (i) Whether the instant disposition is lawful, the Plaintiff asserts that the instant disposition rejecting a request for correction of the transfer income tax already paid should be revoked on the ground that: (i) the Plaintiff’s transfer of the forest that he/she inherited by way of development and division over 11 times from 2012 to 2014 should be taxed as business income; and (ii) the Plaintiff erroneously paid and paid the same as transfer income tax
The disposition of this case is legitimate in the following point of view, and the plaintiff's assertion pointing out its illegality is without merit.
Whether the income from the transfer of real estate is business income or transfer income under the Income Tax Act is the transferor's real estate.