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The litigation of this case shall be dismissed.
The litigation costs for retrial shall be borne by the plaintiff.
purport, purport, ..
Reasons
1. The following facts, which have become final and conclusive in the judgment subject to a retrial, are apparent or apparent in records in this court:
1) On July 8, 1975, the Plaintiff completed the registration of transfer of ownership on the ground of sale on December 10, 1968, with respect to D Seocheon-gun, Jincheon-gun, Jincheon-gun, Chungcheongnam-do prior to the division. The land prior to the division is 2,778 square meters (hereinafter “instant land”).
(2) On June 28, 2016, the Plaintiff filed a request for the correction of capital gains tax on the instant land by asserting that the instant land constitutes a non-business land under the income tax law and applying the corresponding tax rate, and filing a report on KRW 19,585,00,00, which was calculated without applying the special deduction for long-term holding, on August 31, 2016, as the transfer income tax on January 3, 2017, since the instant land was self-owned by the Plaintiff, it cannot be deemed as a non-business land, and thus, the tax rate for non-business land should not be applied, and the special deduction for long-term holding should not be applied.”
3) On February 2, 2017, the Defendant rendered a disposition of refusal against the Plaintiff’s request for correction (hereinafter “instant disposition”) on the ground that “the Plaintiff filed the initial report with the land for non-business use on August 31, 2016 shall be adequate.”
(4) On April 24, 2017, the Plaintiff appealed to the instant disposition, and filed an appeal with the Tax Tribunal on April 24, 2017. On August 24, 2017, the Tax Tribunal rendered a decision to re-audit that “The Plaintiff re-surveys whether at least 1/2 of the farming work was cultivated on the instant land with its own labor and, as a result, rectifys the tax base of capital gains tax and the amount of tax according to its results.”
5. Accordingly, the defendant judged that there is no matter to be corrected since the initial report was appropriate on September 29, 2017 after re-investigation.