The case holding that it cannot be deemed that the taxation is not imposed on the transferor of farmland who made the final return on the tax base as non-taxation, who notified the tax authority that capital gains are not non-taxable income, because it

The purport of this case is that the Plaintiff, who is a taxpayer, paid the transfer income tax, voluntarily pays the transfer income tax, and the land of this case has been self-employed for not less than eight years, and that the Defendant’s notification to the Plaintiff by the taxing authority on the final return of the tax base as non-taxable land does not constitute non-taxable income, because it is not self-employed land. Furthermore, if the Plaintiff’s tax base and tax amount were determined in accordance with the above final return of tax base and tax amount, or there was a tax amount to be notified or refunded separately, it shall not be deemed

Article 22(1) of the Framework Act on National Taxes, Article 10-2 subparag. 3 of the Enforcement Decree of the same Act, Article 9 of the National Tax Collection Act, Article 107, Article 128 of the Income Tax Act, Article 183 of the Enforcement Decree of

Supreme Court Decision 87Nu776 Decided November 10, 1987 (Gong1988,116) (Gong1988,1262) 85Nu9077 Decided October 27, 1989 (Gong1989,1819), Supreme Court Decision 87Nu642 Decided April 27, 1990 (Gong190,1086) (Gong190,1179) 87Nu5533 Decided May 11, 1990 (Gong190,1290)

Attorney Kim Tae-su et al., Counsel for the defendant-appellant

The Head of the Maternization Tax Office

Seoul High Court Decision 89Gu13495 delivered on April 6, 1990

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

As to the Grounds of Appeal

According to the reasoning of the judgment below, even if the tax base and tax amount of the capital gains tax determined by the tax authority pursuant to Article 99 of the Income Tax Act are the same as the amount of voluntary payment when the tax base and tax amount of the capital gains tax are returned to the plaintiff as of February 27, 1989, the tax authority shall again make a final decision on the tax base of the taxpayer pursuant to Articles 116 through 120 of the Income Tax Act, and shall notify the taxpayer in writing pursuant to Article 128 of the Income Tax Act and Article 183 of the Enforcement Decree of the Income Tax Act, unless such a decision and notification are made, and it cannot be said that the disposition imposing capital gains tax cannot be made effective because the tax authority made a final decision on the tax base of the taxpayer as of 8 years or more, and then the land of this case cannot be seen as 970Nu9798, which is self-founded; thus, the court below's decision cannot be seen as unlawful.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Yong-ju (Presiding Justice)