If the relevant documents are submitted in accordance with the guidance of a tax official and the transfer income tax is not reported after hearing the statement that the transfer income tax is non-taxable, the preliminary return payment tax deduction may be made, and whether the disposition of imposition of the return and additional tax

Each additional tax shall be imposed on the transfer income tax that has not been voluntarily paid in the calculated tax amount, on the grounds that it is not possible to properly state the fact that the return and payment has not been made, or that it is unreasonable to expect the plaintiff to fulfill the obligation, in view of the fact that the tax official has submitted two times or more according to the tax official's guidance and request for correction, etc.

The contents of the decision shall be the same as attached.

1. The part of the Defendant’s disposition of capital gains tax of KRW 222,960,880 against the Plaintiff as of June 16, 1994, which exceeds KRW 160,80,734, which was imposed by the Defendant against the Plaintiff as of June 16, 1991, shall be revoked. The remainder of the Plaintiff’s claim on February 1, 199, shall be dismissed.

1. Details of the instant taxation disposition

이 사건 과세처분의 경위는 아래와 같은바, 이는 당사자 사이에 다툼이 없거나 갑제4호증, 갑제7호증, 을제1호증의 1, 2, 을제2호증, 을제3호증의 1 내지 9, 을제4호증 내지 을제7호증, 을제8호증의 1 내지 9, 을제9호증의 1, 2의 각 기재, 증인 김ㅇㅇ의 증언, 증인 이ㅇㅇ의 일부증언에 변론의 전취지를 종합하여 인정되는 사실이다.

"가. 원고는 1971. 경 ㅇㅇ시 ㅇㅇ동 720의 1 전 2356 평방미터, 같은동 755 과수원 2165평방미터, 같은동 755의 1 전 60 평방미터, 같은동 755의 2 전 436평방미터, 같은동 755의 8 전 142 평방미터, 같은동 756의 1 과수원 2152평방미터, 같은동 산 129의 1 임야 1488평방미터, 같은동 산 130 임야 1289평방미터, 같은동 산 133의 1 임야 99 평방미터(이하 이 토지들을이 사건 부동산'이라 한다)을 취득하여 소유하고 있다가 1991. 12. 26. 소외 ㅇㅇ공사에게 이를 대금 1,899,162,000원에 매도함으로써 1991. 12. 28. 이사건 부동산에 관하여 원고로부터 위 ㅇㅇ공사앞으로 각 소유권이전등기가 마쳐졌다.",나. 원고는 1992. 1. 경 피고를 찾아가 그 소속 세무공무원에게 이사건 부동산의 양도에 따른 양도소득세부과 및 납부절차를 문의하였고 위 세무공무원의 안내에 따라 주민등록등본, 매매계약서, 위 ㅇㅇ공사의 수용확인원 등을 제출하면서 당시 위 세무공무원으로부터 자산양도차익예정신고서를 대필해주기로 약속받고 신고서 용지에 원고의 인장을 날인하여 제출하였으며, 같은 달 하순에는 위 세무공무원의 보정요구에 따라 이사건 부동산에 관한 등기부등본, 토지대장등본 등을 제출하였고, 그무렵 위 세무공무원으로부터 이사건 부동산의 양도소득은 비과세대상소득이거나 산출세액이 조세감면규제법상의 감면세액에 미달한다는 말을 들었다.

C. On June 16, 1994, the Defendant calculated the calculated tax amount of KRW 460,800,739 based on the standard market price pursuant to Articles 23, 45, and 70 of the former Income Tax Act (amended by Act No. 4520, Dec. 8, 1992; hereinafter the same shall apply) as capital gains tax on the transfer income of the real estate of this case to the Plaintiff. After calculating the calculated tax amount of KRW 460,80,739 based on the standard market price pursuant to Articles 57 (1) 2 and 88-2 of the former Regulation of Tax Reduction and Exemption Act (amended by Act No. 4451, Dec. 27, 1991; hereinafter the same shall apply), the Defendant deducted KRW 300,00,000,000 and imposed capital gains tax on the Plaintiff for the reason that the Plaintiff did not make a final return and voluntary payment on the transfer income of the real estate of this case.

2. Whether the instant taxation disposition is legitimate

A. The parties' assertion

As to the defendant's assertion that the taxation disposition in this case is legitimate on the grounds of the above disposition and the relevant laws, the plaintiff asserts that the taxation disposition in this case is unlawful as follows.

(1) 이사건 부동산은 1971. 원고의 취득 당시 일단의 토지를 이루어 그 중 7필지의 토지상에 복숭아나무등이 있던 과수원으로서 원고가 그이래 이사건 부동산에서 과실을 수확하면서 1975. 에는 배나무를 식재하여 수종을 다양화하기도 하였으며 그밖에 이사건 부동산중 묵은 부분과 과수사이에는 밭을 일구어 채소등을 경작하는 등 1985. 말까지 동네인부를 고용하여 그들과 함께 이사건 부동산을 직접 경작하였고, 1986. 이후부터 1988. 말까지는 소외 이ㅇㅇ로 하여금 이사건 부동산상의 과수를 경작하게 하였는데 그후 이사건 부동산이 택지개발사업시행지구로 편입됨에 따라 1989. 봄 이사건 부동산상의 과수를 거의 베어내고 과수를 베어낸 자리에 밭을 일구어 위 양도시까지 콩, 옥수수, 배추, 무우를 경작하였다.

Therefore, the real estate in this case is cultivated continuously for not less than eight years until the time when the plaintiff acquired and transferred the real estate, and the income accruing from the transfer of the real estate in this case as farmland as of the date of transfer subject to the farmland tax falls under income on which no income tax is imposed because it falls under subparagraph 6 (d) of Article 5 of the former Income Tax Act. Therefore,

(2) Articles 99 and 94 of the former Income Tax Act provide that the tax authority shall immediately determine the profits accruing from the transfer of assets and the amount of the tax to the person who paid the marginal profits accruing from the transfer of assets or the marginal profits accruing from the transfer of assets within one month from the date of voluntary payment, and to the person who did not pay the marginal profits accruing from the transfer of assets within one month from the date of voluntary payment, and the person who did not pay the marginal profits accruing from the transfer of assets and the amount of the tax to the person who did not pay the marginal profits accruing from the transfer of assets as above. The defendant violated the provisions of the above Act and did not immediately determine the marginal profits accruing from the transfer of assets and the amount of the tax. If the defendant did so, if he did not pay the marginal profits accruing from the transfer of assets and the amount of the tax, the amount equivalent to 10/100 of the amount of the marginal profits accruing from the transfer of assets and the amount of the tax should be deducted from the calculated tax amount.

B. Determination

(1) We examine the Plaintiff’s first argument.

First, with respect to the provisions of related laws, Article 5 of the former Income Tax Act provides that income accrued from the transfer of land, which is subject to taxation of farmland tax, which has been cultivated by himself for not less than eight years until the transfer under subparagraph 6 (d) of the same Article shall be non-taxable income. Article 5 subparagraph 6 (d) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 14083, Dec. 31, 1990; hereinafter the same shall apply) provides that "land as prescribed by the Presidential Decree under subparagraph 6 (d) of Article 5 of the same Act (amended by Presidential Decree No. 14083, Dec. 31, 1993; hereinafter the same shall apply) shall be deemed as farmland as of the date of transfer in which he had cultivated while residing in a location of farmland for not less than eight years from the time of acquisition until the time of transfer, and Article 14 (8) of the Enforcement Decree of the same Act provides that "location" is located within eight kilometers from the adjacent area of the Si/Eup/Myeon where farmland is located.

그러므로 살피건대, 위 소득세법상 비과세되는 자경농지에 해당되기 위해서는 적어도 농지를 8년 이상 소유한 상태에서 자신이 경작하였어야 한다 할 것이고 여기에서 자경이라 함은 자신이 직접 경작할 것을 요하지는 아니하나 자신의 계산과 책임으로 경작함을 요한다 할 것이므로, 과연 원고가 8년 이상 위 과수원으로 경작하였다는 이사건 부동산을 자신의 계산과 책임으로 경작한 것인지의 점에 관하여 살피건대, 이에 부합하는 갑제11호증의 1의 기재, 증인 이ㅇㅇ, 윤ㅇㅇ의 각 증언은 을제13호증, 을제14호증의 1, 2, 3, 을제15호증의 1, 2, 을제16호증의 각 기재에 비추어 믿지 아니하고 달리 원고가 위 각 토지를 자신의 계산과 책임으로 경작한 것이라는 점을 인정할 증거가 없는바, 그렇다면 이사건 부동산이 구 소득세법 제5조 제6호 (라)목 소정의 자경농지에 해당한다는 원고의 위 주장은 더나아가 살펴볼 필요없이 이유없다 할 것이다.

(2) We examine the plaintiff's second assertion that the amount equivalent to 10/100 of the calculated tax amount should be deducted from the amount equivalent to the expected return on transfer income.

First of all, Article 95 (1) of the former Income Tax Act provides that the resident who transfers assets shall report the transfer margin to the government by the end of the month following the month in which the transfer date falls, and Article 96 (1) of the same Act provides that the resident shall pay the transfer income tax to the Government when he makes the transfer marginal profit. Article 98 (1) of the same Act provides that the amount equivalent to 10/100 of the calculated tax shall be deducted from the calculated tax when he pays the transfer marginal profit along with the transfer

On the other hand, Article 99 and Article 94 of the former Income Tax Act and Article 146 (1) and Article 142 (3) of the former Enforcement Decree of the Income Tax Act provide that with respect to a person who voluntarily pays the return on the profits accruing from the transfer of assets or the return on the profits accruing from the transfer of assets, the tax authority shall determine the profits accruing from the transfer of assets and the amount of the tax without delay and notify the person who

그러므로 살피건대, 구 소득세법제 98조 제1항이 규정하는 자산양도차익납부세액공제는 자산양도차익예정신고를 하고 그에 따라 실제로 자진납부를 한 자에 대하여만 적용될 수 있는 것일뿐 아니라, 과세의무자의 자산양도차익예정신고 및 자진납부세액공제 등에 관한 구 소득세법 제95조 제1항, 제96조제1항, 제98조제1항의 각 규정과 과세관청의 자산양도차익 및 세액 결정, 통지등에 관한 구 소득세법제99조, 제94조, 구 소득세법시행령 제146조 제1항, 제 142조 제3항의 각 규정은 그 규정 대상이 다르고 제한기간도 같지 않은 등 서로 별개의 규정으로 보여져 후자에서 규정하는 과세관청의 세액결정, 통지의무의 해태가 전자에서 규정하는 과세의무자의 자산양도차익예정신고 및 자진납부의무의 면제를 초래하는 것이라고 할 수도 없으므로, 원고가 자산양도차익예정신고 자진납부를 한 바 없다고 자인하고 있는 이사건에 있어서 피고가 자산양도차익예정신고에 대한 세액 결정 및 통지를 게을리하였다는 점만으로는 납부하지도 않은 양도소득세에 대하여 산출세액에서 자산양도차익납부세액공제를 할 수는 없다할 것이고, 그 밖에 당원이 믿지 아니하는 증인 이ㅇㅇ의 증언부분외에 갑제8호증의 1, 2, 갑제9호증의 기재만으로는 피고가 세액결정 및 통지등을 하였더라면 원고가 이사건 부동산에 대한 양도소득세를 자진납부하였을 것이라고 단정할 수도 없을 뿐 아니라, 피고 소속 세무공무원이 이사건 부동산의 양도소득은 비과세대상소득이거나 산출세액이 조세감면규제법상의 감면세액에 미달한다는 말을 하였다는 점만으로 자진납부하지 않은 양도소득세에 대하여 산출세액에서 자산양도차익납부세액공제를 할 수 없다할 것이니 원고의 위 주장은 어느모로 보나 이유없다.

(3) Next, we examine the plaintiff's second proposal that the portion of the disposition for additional tax payment among the tax dispositions in this case violates the principle of good faith as stipulated in Article 15 of the Framework Act on National Taxes or the limit of the tax officials' discretion as stipulated in Article 19 of the same Act and thus is illegal.

Under the tax law, in cases where a taxpayer violates various obligations, such as a return and tax payment, without justifiable grounds, in order to facilitate the exercise of the right to impose taxes and the realization of a tax claim, a taxpayer’s intent or negligence is not considered as administrative sanctions imposed as prescribed by the individual tax law. On the other hand, such sanctions cannot be imposed in cases where there is a justifiable reason that it is unreasonable for the taxpayer to be unaware of his/her duty, or where it is unreasonable for the taxpayer to expect the fulfillment of his/her duty to do so, such as where there is a circumstance that it is reasonable for him/her to reasonably present his/her duty or where it is unreasonable for him/her to expect the fulfillment of his/her duty (see Supreme Court Decision 93Nu15939, Nov. 23,

As to this case, it is acknowledged that the plaintiff submitted the attached documents required for the return on the transfer of the real estate of this case two times in accordance with the guidance and correction of the tax official belonging to the defendant in relation to the transfer of the real estate of this case, and it is difficult for the above tax official to take the return on the transfer of the real estate of this case into consideration the return on the transfer of the real estate of this case and submit the plaintiff's seal on the return paper. It is difficult for the above tax official to say that the transfer income of the real estate of this case is non-taxable income or the calculated tax amount falls short of the amount of tax reduction or exemption under the Regulation of Tax Reduction and Exemption Act. Thus, under such circumstances, it is not unreasonable for the plaintiff to know that the transfer of the real estate of this case is not subject to the reduction or exemption, but is not subject to the obligation to pay the transfer income tax due to the transfer of the real estate of this case, or that it is unreasonable to expect the plaintiff to perform the obligation to pay it. Accordingly, the part imposing additional tax of this case is unlawful.

3. Conclusion

Therefore, the part of the above taxation of additional tax among the above taxation of this case should be revoked in excess of 160,80,734 won among the taxation of this case which imposed capital gains tax amounting to 222,960,880 won on the plaintiff as it is unlawful. Thus, the plaintiff's claim of this case is justified within the above scope of recognition, and the remaining claims are dismissed as it is without merit. It is so decided as per Disposition.