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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 30, 2003, the Plaintiff acquired the area of 2,486 square meters (hereinafter “each of the instant lands”) prior to Sungsung-si: (a) transferred the area of each of the instant lands to KRW 750,000,000 on November 11, 2015; and (b) on January 27, 2016, the Plaintiff applied the reduction and exemption of self-farmland for each of the instant lands to the Defendant for a period of eight years.
The transfer income tax for 2015 was reported as stated in the original report (original report) column.
B. On October 4, 2016, the Defendant: (a) 8-year self-farmland reduction or exemption outlines for the Plaintiff; (b) 2003 to 207; and (c) 2010 to 2012, with annual gross pay of at least KRW 37 million; and (b) 37 million;
On the grounds that it was not equipped with any of the following, the instant disposition was rendered to correct the capital gains tax of KRW 196,410,820 (including additional tax) for the year 2015, and the difference in KRW 196,410,820 was additionally notified.
The revised value of the original return (the original return) 750,00,000 750,000 acquisition value 225,00,000,000 2225,000,000 3,371,1303,371,371,371,628,870 gains 521,628,628,670 special deduction for long-term holding 156,48,610 capital gains 365,610,6140, 209, 521,628, 870, 00 capital gains, 365,140, 209, 200, 2200, 2250, 2250, 200, 370, 300, 371, 3681, 297, 2987, 2081, 197
C. The Plaintiff, who was dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on April 20, 2017, but was dismissed on April 24, 2017.
【Ground of recognition】 The fact that there has been no dispute, Gap's 1 through 5, Eul's 1 or 2, and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. 8 years after the acquisition of the land of this case by the Plaintiff, the need for reduction of or exemption from self-farmland for eight years
Although it was prepared, the Enforcement Decree of the Restriction of Special Taxation Act amended on February 21, 2014.