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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 April 10, 2015, the Plaintiff entered into a sales contract with Nonparty B to sell KRW 1,608 square meters for C farm land owned by the Plaintiff (hereinafter “instant land”) and with the Plaintiff’s stable and compost 588.6 square meters for a stable constructed on September 1, 1997 on the said ground (it consists of 288 square meters for a stable, 288 square meters for a stable, 288.6 square meters for a stable, 210.6 square meters for a stable, and 90 square meters for a compost; hereinafter “instant building”). The Plaintiff entered into a sales contract with Nonparty B to sell KRW 1,130 million for a total of KRW 10,000,000 and KRW 101 square meters for a D bank and KRW 1,000,000 for each of the instant land and building prepared at the time, the remainder of the sales price for the instant land is calculated as KRW 1,100,210,00.
After that, on May 11, 2015, the Plaintiff completed the registration of ownership transfer in the name of B with respect to each of the above real estates.
B. On May 26, 2015, the Plaintiff applied the provision on capital gains tax reduction or exemption as to the place of stable use under Article 69-2 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same shall apply) to the Defendant regarding the transfer of each of the above real estate. Of the transfer price of the instant land and building KRW 1.13 million, the value of the instant land is KRW 593,429,730 (the amount calculated as KRW 1.20,00 per square day according to the special terms and conditions of the said sales contract), the value of the instant building is divided to KRW 536,570,270, and the converted acquisition value is divided to KRW 38,592,00, KRW 349,102,966, and the calculated tax amount and reduced or exempted tax amount is KRW 164,937,91.
C. The Defendant from August 19, 2016 to the same year.
9. 8. After conducting an investigation of capital gains tax on the Plaintiff until August 1, 200, ① need to reduce or exempt under Article 69-2 of the former Restriction of Special Taxation
The reduction or exemption of capital gains tax on livestock-use land is denied as it does not satisfy the case, and ② in the calculation of capital gains tax on transfer margin.