Whether it falls under the idle land (site) prescribed by the Land Excess Profit Tax Act as of the date of transfer or not.

Determination of whether or not the idle land is subject to the exclusion of capital gains tax reduction or exemption shall not be based on the land excess profit tax law, but be based on the time of transfer.

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed. 2. The costs of lawsuit are assessed against the plaintiff.

1. Details of the imposition;

원고가 1989. 6. 22. ㅇㅇ도 ㅇㅇ읍 ㅇㅇ리 ㅇㅇ의 87 대 2,444제곱미터, 같은 리 ㅇㅇ의 102 대 3,688제곱미터(이하 이 사건 토지라 한다)를 취득하였다가, 1990. 10. 12. 주택건설등록업자인 소외 주식회사 ㅇㅇ주택에 국민주택의 건설용지로 나지인 상태로 이를 양도하고, 위 양도에 관하여 자산양도차익예정신고를 함에 있어서 조세감면규제법(이하 조감법이라 한다) 제62조 제1항 (1991. 12. 27. 법률 제4451호로 개정되기 전의 것, 이하 같다)에 의하여 양도소득세의 감면신청을 하면서 그 감면을 전제로 양도소득세 금 58,032,356원을 납부한 사실, 피고는, 위 각 토지가 양도일 현재 토지초과이득세법 소정의 유휴토지(나지)에 해당한다는 이유로 조감법 제66조의 3 , 동법 시행규칙(이하 조감법 시행규칙이라고 한다) 제20조의 6 (1991. 3. 13. 재무부령 제1850호로 개정되기 전의 것)을 적용하여 원고의 감면신청을 배제하고 세액을 다시 계산한 다음 원고가 납부한 세액을 차감한 뒤 1992. 6. 16.자로 원고에 대하여 청구취지 기재와 같은 부과처분을 한 사실은 당사자 사이에 다툼이 없거나 갑 제1,4호증의 각 1, 2, 3, 갑 제 5호증의 2, 갑 제 6호증, 을 제 1호증, 을 제 2호증의 1, 2의 각 기재에 의하여 이를 인정할 수 있다.

2. The parties' assertion

As to the assertion that the above disposition is lawful, the plaintiff is not subject to Article 62 (1) of the Act. Since Article 62 (1) of the Act shall not apply to the land subject to the above tax reduction and exemption under the provisions of Article 62 (1) of the Act, the determination of idle land shall be based on the provisions of Article 62 (2) of the Land Excess Gains Tax Act, and the determination of idle land shall, in principle, be based on its actual status as of the expiration date of the period of taxation, Article 6 of the same Act shall be three years, and since Article 6 of the same Act provides that the first tax period of the transfer income tax shall be calculated from January 1, 1990 to the land subject to the above tax reduction and exemption under the provisions of Article 62 (1) of the Act, the first provision of Article 9 of the Act shall be applied to the land subject to the above tax reduction and exemption under the provisions of Article 60 of the Act, which is the expiration date of the above tax reduction and exemption period, and thus, it shall be interpreted as of the above provision of the tax reduction and exemption period.

3. Determination

Article 6-3 of the Act provides that Article 62 (1) of the Act shall not apply to the land which is subject to the land excess profit tax under the provisions of Article 66-3 of the Act. Since "land which is subject to the land excess profit tax under the provisions of Article 62-1 of the above Act" refers to "land, etc. which is subject to the land excess profit tax under the provisions of Articles 8 and 9 of the Land Excess profit Tax Act", and as long as the transfer income tax is imposed on income from the transfer of a certain asset, the time of determination as to whether it is subject to the above Article 66-3 of the Act should be determined based on the date of transfer, and as such, it shall not be based on the provisions of Article 3 (2) of the above Act, so it shall not be applied before and after the enforcement of the above Act. It shall not be deemed that the scope of the transfer income tax before and after the enforcement of the above Act's Article 9-6 of the Enforcement Rule of the Land Excess Income Tax Act is against the provisions of the above Act.