If a taxpayer fails to file a tax base return by the statutory due date of return, the exclusion period for imposition of national taxes shall be seven years.

Since the tax authority did not file a tax base return within the statutory due date of return, the defendant's disposition of this case was made within seven years, the exclusion period, and is legitimate.

2012Gudan1742 Revocation of Disposition of Imposing capital gains tax

NewA

The Director of Budget Office

September 27, 2013

October 25, 2013

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

The Defendant’s disposition of imposition of the capital gains tax of 2005 against the Plaintiff on May 9, 201 is revoked.

1. Details of the disposition;

A. On December 7, 1980, the Plaintiff acquired the instant land (the entire land area of 20,898 square meters; hereinafter referred to as “instant land”) and transferred the instant land on May 26, 2005, but did not file a transfer income tax on the following grounds: (a) the Plaintiff acquired the instant land (the entire land area of 20,898 square meters; hereinafter referred to as “the instant land”) out of 658 square meters prior to the OO-O, O-O, O-gun, O-O on the part of the Plaintiff.

B. Accordingly, the Defendant calculated the calculated tax amount on the tax base as a result of the investigation into the transfer of land in this case. Since the Plaintiff’s land in this case was self-defensed for at least eight years, it applied the reduction and exemption provisions under Article 69 of the Restriction of Special Taxation Act to reduce or exempt 100 million won from the calculated tax amount, and added additional additional tax and additional tax on negligent tax on negligent tax return, on May 9, 201, imposed an OO on the Plaintiff for the transfer income tax

[Reasons for Recognition] Entry of 1 to 6 evidence of absence of dispute, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

1) Since the Plaintiff’s land of this case was self-around at least eight years, the total amount of capital gains tax shall be reduced or exempted.

2) Even if the transfer income tax on the transfer of the instant land for household affairs remains, the instant disposition was unlawful since it was notified after the expiration of the exclusion period of transfer income tax.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

1) Determination on the first argument

According to Article 133 of the former Restriction of Special Taxation Act (amended by Act No. 7839, Dec. 31, 2005) which the Plaintiff had enforced at the time of the transfer of the farmland of this case, the limit of capital gains tax reduction or exemption due to the transfer of self-farmland for not less than eight years is 100 million won for each taxable period. Thus, the disposition of this case where only 100 million won is applied by the said provision, and the excess amount is legitimate. The

2) Determination on the second argument

Article 26-2(1) of the former Framework Act on National Taxes (amended by Act No. 10405, Dec. 27, 2010) provides for the exclusion period of the imposition of national taxes, and Article 26-2(1) provides that if a taxpayer fails to file a tax return by the statutory due date of return, the national tax may be levied for

As acknowledged earlier, the Plaintiff transferred the instant land on May 26, 2005, and the Plaintiff did not submit a tax base return to the tax authority by the statutory due date of return. As such, the Defendant’s disposition of this case was rendered within seven years, which is the exclusion period, and is lawful. The Plaintiff’s above assertion is without merit.

3. Conclusion

The plaintiff's claim is groundless, and it is decided as per Disposition without accepting it.