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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 July 27, 2006, the Plaintiff sold in KRW 1,103,207,061 the instant land to B Co., Ltd. (hereinafter “B”) prior to Kimpo-si in KRW 986 square meters (hereinafter “instant land”). On December 28, 201, the Plaintiff completed the registration of ownership transfer with respect to the instant land on December 28, 201.
B. On January 31, 2012, the Plaintiff filed a preliminary return on the tax base of transfer income following the transfer of the instant land, and filed an application for reduction or exemption of transfer income tax on the ground that the Plaintiff possessed the instant land for not less than eight years, and arable it
C. However, on September 2012, the Defendant imposed and collected KRW 190,076,560 on July 25, 2013 on the ground that it is difficult to recognize that the instant land does not fall under farmland as of the date of transfer and that the Plaintiff has cultivated the instant land directly.
(hereinafter “instant disposition”) D.
On October 21, 2013, the Plaintiff appealed to the Tax Tribunal, but the Tax Tribunal dismissed the request on April 8, 2014.
[Ground of recognition] Facts without dispute, Gap 1 through 3, 5 through 7, Eul 1 (including additional numbers), the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion from around 1968, since the Plaintiff installed a plastic house, etc. on the instant land and cultivated Bori or pathy, the instant land constitutes “farmland” which is subject to reduction of capital gains tax, but the Defendant rejected the Plaintiff’s application for reduction of capital gains tax on the basis of incorrect aerial photography, etc., and instead rendered
Therefore, the instant disposition should be revoked as it is unlawful.
(b) as shown in the attached Form of the relevant statutes;
C. Determination 1 of the principle of no taxation without representation is required to interpret tax laws and regulations.
Dried or non-taxable
Summary of Tax Reduction and Exemption
There is no reasonable reason to interpret it as a law, and there is no special reason.