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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 April 16, 2004, the Plaintiff acquired and owned 1,317 square meters prior to Gwangju-si, B (hereinafter “land”) and 319 square meters prior to C (hereinafter “B”) and 585 square meters prior to D (hereinafter “III land”); (1), (2), (3) on June 16, 201, the Plaintiff made a registration of transfer of ownership to Nonparty E and F respectively on September 22, 201.
B. On December 30, 201, the Plaintiff acquired 1,309 square meters prior to G in Gwangju-si (hereinafter “large farmland”) on May 31, 201, and applied for reduction or exemption of capital gains tax by applying the provisions on capital gains tax on the land substituted by farmland as KRW 1,336,00,000 (= land 716,00,000 + ②, ③ land 620,000,000), ③ acquisition value as KRW 532,632,116, necessary expenses, calculated capital gains tax as KRW 450,658,560, and applied for reduction or exemption of capital gains tax by applying the provisions on capital gains tax on the land substituted by farmland as KRW 81,749,128.
C. On October 2013, the Defendant denied the application amount of capital gains tax on farmland substitute land on the grounds that the Plaintiff did not have any minor knowledge by conducting a field investigation on the instant land, and subsequently denied the application amount of capital gains tax reduction and exemption amounting to KRW 526,047,619, and denied KRW 327,458,55 among the necessary expenses reported by the Plaintiff, and accordingly, issued the instant disposition imposing capital gains tax of KRW 31,006,990 on the Plaintiff on February 12, 2014.
On January 3, 2015, the Plaintiff filed an objection and filed an appeal with the Tax Tribunal on January 3, 2015. On May 15, 2015, the Tax Tribunal rendered a decision that “The tax base and tax amount shall be corrected according to the results of re-investigation of the transfer timing and transfer value of the instant land, and the remaining appeal shall be dismissed.”
E. Accordingly, the Defendant conducted a reinvestigation of capital gains tax around June 2015, but confirmed that the transfer value and transfer time are the same as the initial investigation, and thereafter, the Plaintiff on August 27, 2015.