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1. The Defendant’s imposition of capital gains tax of KRW 102,097,560 for the Plaintiff on September 1, 2014, 50,926.
Reasons
1. Details of the disposition;
A. On September 27, 2012, the Plaintiff transferred to B, on October 27, 2012, 323 square meters, C, 323 square meters (hereinafter “instant land”) and D, D, 60 square meters and E, acquired on October 20, 209, and transferred 340 square meters, he/she acquired on March 6, 1987, to the Defendant on the ground that the said land constitutes self-farmland for at least eight years under Article 69 of the Restriction of Special Taxation Act.
B. On September 1, 2014, the Defendant rendered a disposition to correct and notify capital gains tax of KRW 102,097,560 to the Plaintiff for the reason that all the land transferred by the Plaintiff was not used as farmland at the time of the transfer date (hereinafter “instant disposition”).
C. On November 11, 2014, the Plaintiff filed an appeal with the Tax Tribunal to the effect that the instant land among the transferred land was used as farmland at the time of transfer, and thus, the Plaintiff made a request for a decision to reduce capital gains tax to KRW 50,926,62, but was dismissed on February 10, 2015.
[Reasons for Recognition] Uncontentious Facts, Gap evidence Nos. 1, 6, 7, Eul evidence Nos. 1, 2, and 7, the purport of the whole pleadings
2. Where the Plaintiff seeks revocation of the disposition under the tax-related Acts on the part of the claim for revocation of the tax amount without going through the procedures for the transshipment of the instant lawsuit is lawful, the administrative litigation may not be initiated without going through a request for examination or a request for adjudication (Article 56(2) of the Framework Act on National Taxes). The Plaintiff asserted that the imposition of the instant land exceeds KRW 50,926,622 among the disposition imposing capital gains tax on the fourth parcel that he transferred in the Tax Tribunal upon the Plaintiff upon the request of the Tax Tribunal, only the imposition of KRW 102,097,562 among the disposition imposing capital gains tax on the fourth parcel that he transferred, and accordingly, the Plaintiff
3. Whether the part of the instant disposition regarding the instant land is lawful
A. The plaintiff's assertion of this case.