Cho Jae-2017-China-0459 ( April 20, 2017)

Whether capital gains tax shall be reduced or exempted for self-employed farmland for eight years;

It is reasonable to deem that the Plaintiff acquired the farmland of this case and resided directly in the seat of the farmland of this case for not less than eight years.

Article 69(1) of the Restriction of Special Taxation Act

2017Gudan1883 Revocation of Disposition of Imposing capital gains tax

United StatesA

a) the Director of the Tax Office

December 2, 2018

October 24, 2018

1. The Defendant’s imposition of capital gains tax of KRW 124,061,141 (including additional taxes) attributed to the Plaintiff on December 5, 2016 shall be revoked.

2. The costs of the lawsuit are assessed against the defendant.

Cheong-gu Office

The same shall apply to the order.

1. Details of the disposition;

가. 원고는 1995. 6. 30. ○○시 ◇◇면 ▽▽리 688, 689, 690 3필지 과aa 토지(이하 '이 사건 농지'라고 한다)를 취득한 후 2014. 4. 7. 장익재에게 이 사건 농지를 매도하고, 2014. 6. 23. aa시 ☆☆구 ★★동 45-3 토지를 취득하였다.

B. On May 14, 2014, the Plaintiff filed an application with the Defendant for reduction or exemption of capital gains tax on farmland substitute land under Article 70 of the Restriction of Special Taxation Act by filing a preliminary return of capital gains tax on the instant farmland. However, on December 5, 2016, the Defendant excluded the reduction or exemption of capital gains tax on farmland substitute land from capital gains tax on December 5, 2016, and issued a correction and notification of capital gains tax of KRW 125,727,420 (including additional tax)

C. On January 5, 2017, the Plaintiff filed an objection against the instant disposition. On February 17, 2017, the Defendant recognized the brokerage commission of KRW 4.95 million as necessary expenses, and subsequently reduced or corrected the amount of KRW 124,061,141 (including additional taxes) to the Plaintiff for the year 2014 as income tax attributed to the Plaintiff (hereinafter referred to as the “instant disposition”).

D. The Plaintiff filed a request for examination with the National Tax Service on May 12, 2017, but was dismissed on June 30, 2017.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, Eul evidence Nos. 1, 2, and 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

From May 22, 1995 to September 20, 1998, the Plaintiff resided in ○○○-si 23-5, △△△△△, from △△△, to ○○-si, △△△△△, from △△, to 6 October 6, 2010, in △△△△, from △△△, △△△△△, △△△△64, and was self-employed for at least eight years, so the instant disposition that did not apply to the Plaintiff is unlawful, even though its self-employed farmland reduction or exemption pursuant to Article 69 of the Restriction of Special Taxation Act is applied to the Plaintiff.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

1) Facts of recognition

가) 1995. 6. 15. 최초 작성되었다가 폐쇄된 원고 명의의 농지원부에는 원고가 1995. 6.경부터 이 사건 농지를 소유하고 실제 지목을 답으로 하여 자경하는 것으로, 주소는 ○○시 ◇◇면 사암리 23-5로 기재되어 있었고, 이후 2007. 6. 8. 이 사건 농지 중 690 토지는 벼를, 688, 689 토지는 과수를 자경하는 것으로, 2010. 5. 12. 이 사건 농지 전부 과수를 자경하는 것으로, 2014. 3. 31. 현재 과수를 자경하는 것으로, 주소는 서울 dd구 ee대로2길 34, 303동 609호(▲▲동,dd 아파트)로 기록이 변경되었다.

B) The Plaintiff’s annual revenue details from 2004 to 2009 on the taxation records are as listed in Table 1 below.

D) The Plaintiff joined the FF Agricultural Cooperative on August 16, 198. By December 13, 2013, the Plaintiff purchased compost, film, and smoke from the said Agricultural Cooperative. On May 10, 2004, 2004, 20 executives and employees of the said Agricultural Cooperative were the events to assist the Defendant in working at the head farm in the instant farmland.

E) The usage amount of electricity used by the Plaintiff in the farmland in this case is 003.2.2.2.2.2.2.2.2.2. 2005.2.2. 2008.3. 2009.3. 3.201. 3. 201. 3. 3. 2012. 3. 3. 2012. 3. 3. 2013. 3. 2013. 3., 2013. 3., 2014. 16. From February 2007 to November 2014, 2014.

The following table 3 shall be listed:

E) On March 27, 2017, the Plaintiff’s wife KimCC was diagnosed as “the Man-copic cerebral cerebral cerebral Bribery 3” and the date of occurrence was diagnosed as January 8, 2011.

Facts without any dispute arising in recognition, Gap's statements or images, witnesses leD, and yellow E's testimony and the purport of the whole pleadings, respectively, described in Gap's evidence 5 through 9, 11, 12, 14, 16 through 20, 24, Eul's evidence 1 through 7 (including paper numbers).

2) Determination

A) According to the above facts, it can be sufficiently recognized that the Plaintiff acquired the farmland of this case and directly acquired it for not less than eight years.

B) Meanwhile, for the purpose of being subject to reduction or exemption of self-arable farmland for not less than eight years, the requirements that the Plaintiff resided in the area within the Si/Gun/Gu (referring to an autonomous Gu; hereafter the same shall apply in this paragraph) where farmland is located, the area within the Si/Gun/Gu adjacent to the area referred to in subparagraph 1 of 2. 1, the area within the Si/Gun/Gu, and the area within 30 kilometers in a straight line from the farmland in question; and the area within the 30 kilometers in a straight line from the farmland in question. In light of the following circumstances, it is reasonable to deem that the Plaintiff

Therefore, the disposition of this case which the defendant did not grant a tax reduction or exemption under Article 69 (1) of the Restriction of Special Taxation Act is unlawful. Therefore, the plaintiff's assertion is justified.

A) From September 1998 to October 201, 2010, the Plaintiff was living in the CcF capital and scF capital and scF capital from around 1998 to around 2010. The Plaintiff scF capital, who received daily allowances from the CcF capital and prepared meals. The Plaintiff scflds in the CcF capital every day.

나) 원고와 그의 처 정진복은 서울 서초구 ▲▲동 417-3 비닐하우스 판넬 농막에서 gggg농원이라는 상호로 화훼를 재배ㆍ판매하는 사업을 하고 있었는데, gggg농원은 화훼를 재배할 수 있는 공간이 크지 않아서, 이 사건 농지에서 재배하여 운반한 철쭉과 1년생을 주로 관리하면서 판매하였는데, 대부분 원고의 처 정진복이 관리하였고, gggg농원에서의 작업량은 정CC 혼자서 관리할 수 있는 정도이었던 것으로 보인다.

C) At the end of 2008 or 2009, JeongCC seems to have deteriorated its symptoms in around 201, despite the symptoms of cerebral cerebral cerebral cerebral Spony, but there were no difficulties to work.

D) The Plaintiff transported, within one week, the iron or the spores, cultivated in the farmland of this case, to an inorganic farmer. On the same day, the Plaintiff returned to gggggggggg farm members at 4-5 p.m., and worked in the instant farmland from 8 p.m. to 8 p.m.

E) The Plaintiff, from around 200 to around 2006, covered the ceiling on the day the temperature of the instant farmland was lowered from 8 to 10 degrees east, and attempted to manage flowers, etc., and attempted to perform the work of cc farmers at the level of 1 to 2 hours per week. The Plaintiff supplied water to the instant farmland due to droughts in winter in 2006.

3. Conclusion

Therefore, the plaintiff's claim is reasonable, and it is so decided as per Disposition with the assent of all participating Justices.