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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 November 9, 2012, the Plaintiff completed the registration of ownership transfer on the ground of an agreement on the acquisition of land for public use with respect to the land of 2,98 square meters (hereinafter “instant land”) and the land of 204 square meters (hereinafter “instant land”) prior to C, Gangseo-gu, Busan Metropolitan City (hereinafter “instant land”).
B. Upon filing a preliminary return of capital gains tax on January 31, 2013, the Plaintiff filed an application for reduction or exemption of capital gains tax on each of the instant land for the reason that the Plaintiff had done self-defence for at least eight years, pursuant to Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same shall apply) and Article 66(13) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 24368, Feb. 15, 2013; hereinafter the same shall apply).
C. As a result of the Defendant’s tax investigation into capital gains tax on the Plaintiff from March 21, 2016 to April 8, 2016, the Plaintiff deemed that there was no self-sufficiency for at least eight years in each of the instant land, and excluded capital gains tax on self-employed farmland, and on July 1, 2016, the Defendant corrected the capital gains tax on the Plaintiff for at least 228,558,110 won (including the capital gains tax on the Plaintiff for rural development tax) for the year 2012 as KRW 228,558,110.
(hereinafter “instant disposition”) D.
On September 28, 2016, the Plaintiff filed an objection with the Director of the Regional Tax Office of Busan on September 28, 2016 after filing a request for pre-assessment review on May 30, 2016, but was dismissed on October 26, 2016.
E. On January 17, 2017, the Plaintiff filed an appeal with the Tax Tribunal. On May 2, 2017, the Tax Tribunal corrected the relevant tax amount by applying the capital gains tax reduction or exemption under Article 69(1) of the former Restriction of Special Taxation Act to the part on the land of this case among the imposition of capital gains tax and special rural development tax on May 2, 2017.