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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. The Plaintiff acquired on June 27, 198 the field B 4,261 square meters (hereinafter “instant land”) in Namyang-si, Namyang-si, and transferred on April 2, 2013.
B. On June 28, 2013, the Plaintiff filed a report on the transfer income tax following the transfer of the instant land by applying Article 69(1) of the former Restriction of Special Taxation Act, stating that the instant land was cut to the Defendant for at least eight years.
C. However, the Defendant: (a) deemed that the Plaintiff did not own the instant land for at least eight years; (b) denied the application of Article 69(1) of the former Restriction of Special Taxation Act; and (c) on September 1, 2015, rendered a disposition imposing KRW 229,141,610 and special rural development tax for the Plaintiff in 2013 (hereinafter “instant disposition”).
On November 17, 2015, the Plaintiff appealed and filed a petition with the Tax Tribunal for an adjudication on the instant disposition, but the Tax Tribunal dismissed the Plaintiff’s petition on January 28, 2016.
[Ground of recognition] No dispute, Gap evidence Nos. 1, 2, Eul evidence No. 1 and the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The gist of the Plaintiff’s assertion is that the instant disposition was unlawful on a different premise, since the Plaintiff acquired the instant land from the date of acquisition to the date of 197, she directly engaged in rice farming for at least eight years in the instant land.
B. Determination 1) Article 69(1) of the former Restriction of Special Taxation Act (wholly amended by Act No. 13560, Dec. 15, 2015) provides that capital gains tax shall be exempted on any income accruing from the transfer of land prescribed by Presidential Decree among land cultivated directly by a resident prescribed by Presidential Decree who resides in the seat of farmland for at least eight years by means prescribed by Presidential Decree. Article 66(4) and (13) of the Enforcement Decree of the same Act provides that one of the meaning of “direct cultivation by such means as prescribed by Presidential Decree” shall be either cultivated by a resident with his/her own labor, or by a resident with at least half his/her own labor