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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On May 20, 1998, the Plaintiff completed the registration of transfer of ownership based on each gift with respect to the land of 1,572 square meters prior to B in Yan-gun, Jeonnam-gun on May 20, 199, and 60 square meters prior to C on November 14, 2005 (hereinafter “instant farmland”).
B. On November 18, 2013, the Plaintiff, while transferring the instant farmland, applied for capital gains tax reduction or exemption under Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter “former Restriction of Special Taxation Act”) to the Defendant on the ground that “the Plaintiff is farmland with a self-fluence of at least eight years.”
C. Accordingly, the Defendant denied the tax amount reduced or exempted by deeming the instant farmland cultivated by a third party, other than the Plaintiff, as a result of the on-site investigation, and rendered a correction and notification of KRW 169,737,970 for the transfer income tax reverted to the Plaintiff in January 12, 2015 (hereinafter “instant disposition”).
On August 26, 2015, the Plaintiff filed an appeal with the Tax Tribunal on August 26, 2015, but the Tax Tribunal dismissed the Plaintiff’s claim on December 8, 2015.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The plaintiff's assertion that the farmland of this case was directly cultivated for not less than eight years, and the disposition of this case is unlawful.
(b) Entry in the attached Form of relevant statutes;
C. (1) The former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 25211, Feb. 21, 2014; Presidential Decree No. 25211, Feb. 21, 2014; hereinafter “former Enforcement Decree of the Restriction of Special Taxation Act”) provides that a tax amount equivalent to 100/100 of capital gains tax shall be reduced on income accrued from the transfer of land prescribed by Presidential Decree, among land cultivated by a resident prescribed by Presidential Decree who resides in farmland for at least eight years
Article 66 (13) shall be directly made in such a manner as prescribed by Presidential Decree.