No capital gains tax reduction regulation shall apply to the land for which three years have elapsed since the date of incorporation into the residential area;

Farmland located in a residential area and for which three years have elapsed from the date of incorporation into such area shall not be subject to the application of the capital gains tax reduction or exemption regulations for self-Cultivating farming.

Article 69 of the Restriction of Special Taxation Act, reduction or exemption of transfer income tax on self-Cultivating farmland, Article 66 of the Enforcement Decree of the Restriction of Special Taxation Act

2016Guhap52727 Revocation of Disposition of Imposing capital gains tax

The AA

BB Director of the Tax Office

March 28, 2017

May 16, 2017

1. The plaintiff's claim is dismissed.

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

Cheong-gu Office

Disposition of imposition by the Defendant on February 22, 2016, of capital gains tax for the year 2015, capital gains tax for the Plaintiff, capital gains tax, and capital gains tax for the Plaintiff.

(b) revoke the subsection (3).

1. Details of the disposition;

A. On May 2, 2003, the Plaintiff acquired 216/144 of the co-ownership share of O-O land in O-dong O-O land at O-O on May 2, 2003, and on April 27, 2006, the said real estate was changed to O-O forest land 217 square meters in O-O forest land at O-O forest at O-dong (hereinafter “instant land”).

B. On July 29, 2015, the Plaintiff transferred the instant land to KimCC, and filed a preliminary return of capital gains tax on October 20, 2015, and filed a preliminary return of capital gains tax on October 20, 2015, the Plaintiff filed a preliminary return of capital gains tax with the effect that the acquisition value is an OO won, an OO personnel, and an OO personnel, which is an amount of capital gains tax for at least eight years, is entirely reduced or exempted because the transfer

C. On February 19, 1975, the Defendant determined that the instant land did not meet the requirements for self-employed farmland subject to reduction or exemption of capital gains tax under Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 13560, Jan. 1, 2016; hereinafter the same shall apply) and Article 66(4) of the Enforcement Decree of the same Act on the land for which three years have passed since it was incorporated into a residential area, and determined and notified the said amount on February 22, 2016 (hereinafter referred to as “instant disposition”).

D. The Plaintiff appealed and filed a petition with the Tax Tribunal on May 4, 2016, but the Tax Tribunal dismissed the petition on July 18, 2016.

[Ground of recognition] Gap evidence Nos. 1, 2, 3, 9, 10, Eul evidence Nos. 1 to 3, the purport of the whole pleadings

2. Relevant statutes;

It is as shown in the attached Form.

3. Plaintiff’s assertion and judgment thereon

The Plaintiff did not know the fact that the instant land was incorporated into a residential area at the time of acquiring the instant land, and did so from May 2003 to October 2013, 2013 in the instant land, such as spawned, spawd, spawd, and spawd were cultivated. Therefore, the Plaintiff asserts that the instant disposition was not reflected in the instant disposition, despite the existence of the grounds for reduction or exemption of capital gains tax

Article 69 (1) of the former Act on Special Cases of Tax Reduction and Exemption provides that the tax amount equivalent to 100/100 of capital gains tax shall be reduced on the income accruing from the transfer of land prescribed by Presidential Decree among land cultivated directly by a resident for at least eight years by means prescribed by Presidential Decree.

On the other hand, Article 66 (4) 1 of the Enforcement Decree of the same Act, which embodys the land subject to reduction or exemption pursuant to the above provision of the same Act, stipulates that "farmland located within the residential area, commercial area, and industrial area under the National Land Planning and Utilization Act as of the date of January 1, 200, for which three years have passed since it was incorporated into such area" shall not be subject to reduction or exemption of capital gains tax by excluding the application of

According to the statement in Eul evidence No. 3, in the case of the land of this case, it can be recognized that it was incorporated into a residential area on February 19, 1975. Since the fact that three years have elapsed since the date of incorporation at the time of the disposition of this case is apparent underwater, there is no room to apply the capital gains tax reduction regulation on the land of this case, and the situation that the plaintiff knew about it or actually cultivated it does not affect the disposition of this case.

4. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.