1. The plaintiff's claim is dismissed.

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

Details of the disposition

On May 31, 2002, the Plaintiff acquired B 2,353 square meters, and on December 15, 201, the said land was divided into B 577 square meters in the warehouse site, C 82 square meters, D 1,694 square meters (hereinafter “instant land”). On October 15, 2014, the Plaintiff sold the instant land to E and F 360,000,000 won in price, and completed the registration of ownership transfer on December 3, 2014.

On January 29, 2015, the Plaintiff filed a report with the Defendant on January 29, 2015, applying capital gains tax reduction or exemption for self-Cultivating farmland pursuant to Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter “former Restriction of Special Taxation Act”).

On June 10, 2016, the Defendant notified the Plaintiff of the decision of correction imposing capital gains tax of 111,697,630 won (including additional tax for negligent return 2,849,910 won, additional tax for negligent payment 13,650,583 won) for the year 2014 by excluding the reduction and exemption of capital gains tax under Article 69 of the former Restriction of Special Taxation Act, on the grounds that the Plaintiff’s total amount of wages in the taxable period during the instant land retention period is at least 37 million won and excluded from the cultivation period.

After that, on November 15, 2018, the Defendant rendered a decision of correction to reduce capital gains tax of 42,336,277 won for the year 2014 by applying the special deduction for long-term holding under the former Income Tax Act to the transfer of the instant land.

[Attachment: (a) The transfer income tax of KRW 69,361,360 (including additional tax for unfaithful payment, KRW 8,968,360) that reverts to the year 2014 that remains after the correction of reduction or exemption (hereinafter “instant disposition”); [Grounds for recognition]] The fact that there is no dispute; (b) Gap’s evidence Nos. 1 through 3; Eul’s evidence Nos. 1 through 10; and (c) the purport of the entire argument of the instant disposition is legitimate; and (d) the Presidential Decree of the former Enforcement Decree of the Restriction of Special Taxation Act, which excludes the application of the capital gains tax reduction or exemption provision, on February 3, 2015.