According to the farmland status, it is difficult to regard it as farmland subject to reduction and exemption for eight years.

According to video, it is difficult to believe that the transferred land is flated, earth is stored at a place, the truck is parked inside, and the gravel is stored on the part adjacent to the road.

2014Gu 100599 Revocation of Disposition of Imposing capital gains tax

00

00. Head of tax office

November 28, 2014

January 16, 2015

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 KRW 56,171,470 against the Plaintiff on January 11, 2014 is revoked.

1. Details of the disposition;

A. On June 8, 2004, the Plaintiff acquired 00 Do-ri 000 Do-ri 000 Do-nam 000 Do-ri 326-9 Do-ri 1,130 m2 (hereinafter “transfer land”) and transferred the land to 00 m2 on February 19, 2013.

B. On April 30, 2013, the Plaintiff applied the provision on reduction and exemption of capital gains tax for self-farmland to the Defendant.

C. On January 11, 2014, the Defendant denied reduction and exemption and deemed transferred land as land for non-business use, and imposed a disposition of imposition of capital gains tax of KRW 56,171,470 on the Plaintiff for the year 2013 (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap 1, 2, Eul 1, Eul 2-1, Eul 2-1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The Plaintiff cultivated the transferred land as farmland for not less than eight years. The instant disposition denying the reduction or exemption by deeming the transferred land as the sale of non-business land is unlawful.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

According to the statement and image of Eul evidence No. 7, the transferred land is flated around June 201, and the earth is stored at the place around September 201, and around October 201, the truck is parked inside the inner part of the road, and the gravel is stored on the part of the road, and the truck and construction machinery is parked in the middle of the miscellaneous land around October 2013. In light of the above, it is reasonable to view that the plaintiff owned the transferred land for eight years from June 2010 to June 19, 2013 and did not cultivate the transferred land for two years and seven months from the transfer date.

As to the fact that the plaintiff's self-defense of the transferred land for not less than 8 years, Gap evidence 10-2, Gap evidence 11-2, Eul evidence 12-1, 12-3, witness 00, and Lee 00 are hard to believe, and there is no other evidence to prove it.

Therefore, the plaintiff's assertion is without merit, and the exemption of capital gains tax on self-arable farmland is denied, and the disposition of this case is legitimate as land for non-business use.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.