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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. Details of the disposition;
A. On May 2, 1985, the Plaintiff acquired forest land B, 2,127 square meters, C, 47 square meters prior to C, and D 483 square meters (hereinafter “instant land”), but transferred the land to the State (Management Office) on February 10, 2012.
B. The instant land was designated as a riparian zone under the Act on the Improvement of Water Quality and Support for Residents of the Han River Basin (hereinafter “the Han River Watershed Act”), on September 30, 1999, and the Yang Pyeong-gu Gun established a “total pollution load control plan” on the whole part of the instant land and obtained approval from the Minister of Environment on November 2, 2009.
C. On March 21, 2012, the Plaintiff reported to the Defendant the capital gains tax of KRW 164,450,000 calculated as follows, and paid around that time.
However, on December 5, 2012, the Defendant made a correction and notification (hereinafter “instant disposition”) to the Plaintiff on December 5, 2012, after deducting the amount of tax reduced or exempted pursuant to Article 77(1)1 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same) from the total final tax amount of KRW 316,112,49,823.
Details of correction of reported details 878,747,00 won 878,747,00 acquisition value 12,353,119 21,308,931 gains 866,212,404 857,256,707 (1) 859,863,720 of long-term holding special deduction 259,863,720 x Articles 95 and 104-3 of the Income Tax Act, Article 168-14 (3) 3 of the Enforcement Decree of the same Act, and Article 168-14 (3) 3 of the Income Tax Act, and Article 168-14 (3) 3 of the Enforcement Decree of the same Act x 41,12,499 x 164,450,316,79, and 23 of the Restriction of Special Taxation Act
2. Whether the instant disposition is lawful
A. The Plaintiff’s assertion that the special deduction for long-term possession was made does not have any restrictions on the construction permit, etc. on the instant land in 1985.