Suwon District Court 2013Gudan1762

The High Court Decision 2012Du4511 / [Judgment]

Reduction or exemption of 8 years for the key land transferred after 3 years have elapsed since the incorporation into a residential area;

The key land is a public notice of approval of the housing site development plan on August 5, 08 after three years have elapsed since it was incorporated into a residential area; and it is deemed that it constitutes farmland excluded from self-regulation under Article 66(4)1 of the Enforcement Decree of the Restriction of Special Taxation Act due to transfer on January 20, 09, and thus, it is difficult to accept

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

2014Nu4010 Revocation of Disposition of Revoking Transfer Income Tax Correction

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○ Head of tax office

Suwon District Court Decision 2013Gudan1762 Decided December 4, 2013

2014.07.16

2014.08.20

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's application for rectification of capital gains tax against the plaintiff on February 23, 2012 shall be revoked.

The rejection disposition shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's ruling is that "Class 1 general residential area" in the fourth second second part of the judgment of the court of first instance.

In accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, the Ministry of Construction and Transportation shall cite the fourth eighth-eight-eightth exclusive residential area as "the Minister of Land, Transport and Maritime Affairs" as the grounds for the judgment of the first instance.

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.