Cancellation of imposition of special rural development tax

In a case where the transfer tax is reduced or exempted by transferring forest land other than farmland as land for public project, the case holding that it does not fall under the scope of application of Article 4 (7) of the Enforcement Decree of the Act on Special Rural Development

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed. 2. The costs of lawsuit are assessed against the plaintiff.

1. Details of the disposition;

"갑제1 내지 4,14호증, 을제1,3호증의 각 1,2,3의 각 기재에 변론의 전취지를 종합하면, 원고는 1994.11.22. 소외 한국토지개발공사에게 원고 소유로서 1992.12.31. 건설부고시 제774호로 개발계획승인된 ㅇㅇ택지개발사업지구에 편입되는 ㅇㅇ시 ㅇㅇ구 ㅇㅇ동 산 79 임야 1,480평방미터와 같은구 ㅇㅇ동 산 84의 1 임야 23,969평방미터 및 같은동 산 87 임야 8,405평방미터(이하 이 사건 토지라 한다)를 대금1,267,206,500원에 양도하고 1994.12.28. 조세감면규제법에 의하여 양도소득세 금211,687, 036원을 감면하여 자산양도차익예정신고를 이행하였는 바, 피고는 1995.10.16. 조세감면규제법(1993.12.31. 개정된 법률 제4666호, 이하조감법'이라고만 한다) 부칙 제16조 제3항 제1호에 따라 이 사건 토지에 대한94년도 귀속 양도소득세 금211,687,036원은 면제하고, 이 사건 토지가 자경하던 농지가 아니라는 이유로 같은달 18. 원고에 대하여 위 양도소득세면제세액에 대한 농어촌특별세를 청구취지기재와 같이 부과처분(이하 이 사건 처분이라 한다)한 사실을 인정할 수 있다.",2. 처분의 적법여부

A. The plaintiff asserts that the transfer income tax on the land of this case is exempted pursuant to Article 16 (3) of the Addenda to the Chonhae Act, and that the special rural development tax on the amount of exempted transfer income tax should be exempted pursuant to Article 4 (7) of the Enforcement Decree of the Act on Special Rural Development, so the defendant's disposition of this case should

Article 3 subparag. 1 of the Addenda of the Act on Special Rural Development Tax (amended by Presidential Decree No. 4794, Dec. 2, 194; hereinafter referred to as the “Special Agricultural and Fishing Villages Tax Act”) provides that those who are subject to reduction or exemption of income tax under the Regulation of Tax Reduction or Exemption Act shall be liable for special rural development tax, and Article 5(1)1 of the Special Agricultural and Fishing Villages Tax Act provides that 20/100 of the tax shall be imposed on the land which is not subject to special rural development tax under the Regulation of Tax Reduction or Exemption Act. Meanwhile, Article 4(7) of the Enforcement Decree of the Special Agricultural and Fishing Villages Tax Act (amended by Presidential Decree No. 1438, Dec. 23, 194; hereinafter referred to as the “Special Agricultural and Fishing Villages Tax Act”) provides that the land which is subject to reduction or exemption under Article 16 of the same Act or Article 466 of the same Decree shall not be subject to special rural development tax reduction or exemption under the same Act.

B. The plaintiff asserts that the special agricultural and fishing villages tax, which was enforced on July 1, 1994 and was enforced on January 1, 1994, is in violation of Article 18 (2) of the Framework Act on National Taxes, which provides that the imposition of special agricultural and fishing villages tax, which was enforced on July 1, 1994 with respect to the exemption of capital gains tax under the Addenda to the Early Reduction and Exemption Act, goes against Article 18 (2) of the Framework Act on National Taxes. Thus, Article 18 (2) of the Framework Act on National Taxes provides that any income, profit, property, act or transaction for which the obligation to pay national taxes was established, shall not be levied retroactively under the new tax law after the establishment. The proviso to Article 3 (1) of the Addenda to the Agricultural Special Tax Act provides that the special agricultural and fishing villages tax that is imposed on the tax amount subject to reduction and exemption of capital gains tax shall be applied to the transferred portion from July 1, 1994 to June 30, 2004.

3. Conclusion

Therefore, the plaintiff's claim of this case seeking revocation on the premise that the disposition of this case is unlawful is dismissed without merit, and the costs of lawsuit are assessed against the plaintiff who has lost. It is so decided as per Disposition.