early 2012 Mine2524 (No. 22, 2012)

It is difficult to regard land as farmland for cultivating landscape trees and seedlings at the time of transfer.

In light of the fact that the leased land is leased to a lessee who engages in landscaping business, the lessee leased the land to exhibit and sell trees cultivated in another farm, and thus temporarily refilled trees and seedlings, and the fact that the landowner did not initiate and manage planting trees at the time of the transfer, etc., it is difficult to regard it as farmland cultivating landscape trees and seedlings as farmland at the time of the transfer, in light of the fact that the lessee did not rent trees cultivated in another farm.

2012Guhap4746 Revocation of Disposition of Imposing capital gains tax

KimA

Head of Maritime Tax Office

March 21, 2013

April 18, 2013

1. The plaintiff's claim is dismissed.

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

The Defendant imposed a transfer income tax of KRW 000,000 on the Plaintiff for the year 2010, May 15, 2012, and the imposition disposition of KRW 000,000 as of November 23, 2012, respectively, shall be revoked.

1. Details of the disposition;

A. On December 1, 1960, the Plaintiff: (a) completed the registration of ownership transfer on the ground of trading of 000 m2,000 m2, and on December 31, 1965, with respect to 70 m2,000 m2,000 m2,000 m2,000 m2,946 m2; (b) completed the registration of ownership transfer on July 21, 2010; (c) on September 30, 2010, the Plaintiff filed a final return of capital gains tax with the Defendant on September 20, 201, and filed a final return of capital gains tax with the Defendant on September 20, 200, that each of the above land constitutes 200 m20 m2,000 m2,000 m2,000 m2,000 m2,000 m2,000.

C. On May 20, 2012, the Plaintiff appealed to the Tax Tribunal on May 20, 2012, but the Tax Tribunal requested the Plaintiff’s claim on the ground that the materials submitted by the Plaintiff on August 22, 2012 are not sufficient to deem the transferred key land as farmland at the time of transfer and thus does not fall under the reduction or exemption of capital gains tax.

D. On November 12, 2012, when the instant lawsuit was pending, the Defendant revoked the portion of the penalty tax during the initial disposition, and on November 23, 2012, stated the type of penalty tax and the grounds for calculation, and stored the penalty tax (hereinafter referred to as “each of the instant dispositions”).

[Basis of Recognition] The facts without dispute, Gap evidence 1 to 3, and Eul evidence 1 (including natural disaster, hereinafter the same shall apply), and the whole purport of the pleading

2. Whether each of the dispositions of this case is legitimate

A. The plaintiff's assertion

From July 2010, 2010, the New EE leased the instant land from the Plaintiff, up to July 201, which was the date of the transfer of the said land, cultivated fish seedlings, landscape trees, farc trees, farc trees, and farc trees from the said land. Therefore, each of the dispositions of the instant case, which excluded capital gains tax reduction on different premise, should be revoked as it is unlawful even though the instant land falls under farmland as of the date of transfer

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

(1) According to Article 69(1) of the former Restriction of Special Taxation Act, Article 66(4) and (5) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22583, Dec. 30, 2010), Article 27 of the former Enforcement Rule of the Restriction of Special Taxation (amended by Ordinance of the Ministry of Strategy and Finance No. 225, Aug. 3, 201) and Article 197 of the former Local Tax Act (amended by Ordinance of the Ministry of Strategy and Finance, Mar. 31, 2010), the land must be cultivated directly for at least eight years, and its land must be the date of transfer. Agricultural income means income generated from farming as provided for in the Korean Standard Industry Classification prepared and published by the Commissioner of the National Statistical Office, and Article 27 of the former Enforcement Decree of the Restriction of Special Taxation Act, and Article 197 of the former Local Tax Act.

"(2) The farmland ledger (issuance on September 30, 201) submitted by the Plaintiff upon applying for reduction of or exemption from capital gains tax on September 30, 2010, the land category in the instant land is the answer, main crops are rice and self-sufficient until the date of issuance, but in fact, it is difficult for the Plaintiff to view the landscaped land in the name of "GGG GGG 3" in the name of 2005, and the rent of the instant land is 00 won per annum, and 2, 3, 3, and 4, 5, 5, 5, and 5, 5, 190, 200, 200, 2,000, 2,0000, 2,0000, 3,000, 7,0000, 2,000, 3,000,000,000, 7,000,000.

Therefore, the plaintiff's claim is dismissed as it is without merit, and it is so decided as per Disposition.