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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, 1991, the Plaintiff acquired 1/3 shares of the Sungwon-si B large 2962.1m2 (hereinafter “instant land”).
(On the other hand, C and D acquired 1/3 of the land in this case on the same day, and E acquired 1/3 of the land in this case due to D's death on January 4, 2006.
Since then, the Plaintiff, etc. leased the instant land as a temporary building site, and there was a model house from August 31, 201 to July 31, 201, from August 201 to August 19, 201, from August 201 to August 2013, 201, and from January 21, 2015 to November 24, 2015.
C. On April 12, 2016, the Plaintiff sold 1/3 shares in the instant land to F Co., Ltd. (hereinafter “F”) for KRW 3,285,00,000, and completed the registration of ownership transfer on September 13, 2016.
(C and E also sold 1/3 of each of the instant land to F at that time, and completed the registration of ownership transfer on September 13, 2016.
Meanwhile, where the transferred land falls under “non-business land” under Article 104-3 of the former Income Tax Act (amended by Act No. 13796, Jan. 19, 2016; hereinafter “former Income Tax Act”), special deduction for long-term holding is restricted in calculating capital gains pursuant to Article 95(4) of the former Income Tax Act, and the tax rate aggravated pursuant to Article 104(1)8 of the former Income Tax Act shall apply.
E. In addition, according to Article 104-3(1)4(b) of the former Income Tax Act and Article 168-6 subparag. 1(a) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27506, Sept. 22, 2016; hereinafter “former Enforcement Decree of the Income Tax Act”), if the ownership period of land is at least five years and the ownership period of land falls under “land subject to separate taxation of property tax” under Article 106(1)2 of the Local Tax Act for at least three years immediately before the transfer date, it shall not be deemed land for non-business (business land).
F. The Plaintiff is in accordance with the foregoing provision regarding the area of 2294.45 square meters among the area of the instant land 2962 square meters.