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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 September 29, 1992, the Plaintiff completed the registration of ownership transfer based on sale on September 21, 1992 with respect to the B cemetery 694 square meters (hereinafter “instant land”).
B. On April 25, 2012, the Plaintiff sold the instant land to C in KRW 120,00,000, and on August 31, 2012, the Plaintiff filed a report with the Defendant on August 31, 2012, that: (a) the remainder of 628 square meters (hereinafter “the instant portion of the instant land”) excluding the 66 square meters, which is a graveyard (hereinafter “the part on which the instant land”) was actually cultivated as farmland for at least eight years; (b) the Plaintiff filed a report on the special long-term holding deduction of KRW 24,245,869 (the special long-term holding deduction of the portion on the instant land among the instant land; (c) the special long-term holding deduction of the portion on the instant land, KRW 21,940,087; and (d) the amount of capital gains tax calculated by adding the reduced or exempted tax amount of capital gains tax for self-owned farmland to KRW 413,210.
C. On April 9, 2013, the Defendant: (a) excluded the reduction and exemption of self-employed land under Article 69 of the former Restriction of Special Taxation Act on the land of this case on the ground that the Plaintiff managed D (a private business chain) around 1995; (b) from around 1996 to around 2009, the Hyundai Automobile E agency engaged in agriculture on a full-time basis or did not cultivate directly by investing more than half of farming work; (c) deducted the reduction and exemption of capital gains tax on KRW 7,685,941 from the land of this case multiplied by 30/10 of the special deduction rate for long-term possession; and (d) deducted the special deduction for long-term possession of capital gains tax on KRW 7,685,941 from the land of this case as reported by the Plaintiff; and (e) excluded the special deduction for non-business under Articles 95 and 104-3 of the former Income Tax Act (amended by Act No. 116111, Jan. 1, 1, 2013). 2013.
On June 13, 2013, the Plaintiff filed an appeal with the Tax Tribunal. On June 13, 2013, the Plaintiff filed an appeal with the Tax Tribunal.