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조세심판원 조세심판 | 2012-08-29 | 조심2012전1806 | 양도
【Request Number】

Cho Jae-chul 2012 Jeon 1806 (Law No. 112, 30 August 2012)

[세 목]


[Types of Decision]


[Summary of Decision]

In full view of the fact that the 10,000 pine tree seedlings purchased on December 6, 09, the date of the transfer of the key land, the lack of objective evidence related to the sale of seedlings, and the airline margin taken on August 1, 09, part of the key land was used as a parking lot, and the remaining parts did not appear in the form of growing pine seedlings or a scambling, etc., the disposition of denying the tax reduction and exemption for eight years by deeming that the key land is not farmland at the time of the transfer is not farmland at the time of the transfer.

[Related Acts]

Article 12 of the Value-Added Tax Act

[주 문]

The appeal is dismissed.

[이 유]

1. Summary of disposition;

A. On September 14, 1995, the claimant acquired and owned 664 square meters of OO20, Chungcheongnam-do, Chungcheongnam-do, and transferred it to this index on October 23, 2009, and filed an application for tax reduction or exemption for self-employed farmland under Article 69 of the Restriction of Special Taxation Act upon filing a report on capital gains tax on November 28, 2009.

B. As a result of the comprehensive audit of the integrated audit of the OO tax office, the head of the agency issued a notice of correction and notification of the OO of the transfer income tax for the 2009 for the claimant on January 27, 2012 that the OOO denied the reduction or exemption of self-owned farmland by deeming that the land at issue is not farmland at the time when the land at issue is not farmland at the time.

C. The claimant appealed and filed an appeal on March 26, 2012.

2. Opinions of the claimant and disposition agency;

A. The claimant's assertion

The claimant continued to reside in the OO in the nearby Chungcheongnam-do, Chungcheongnam-do, and operated the OO in the vicinity of the land at 200 square meters adjacent to the house, but cultivated the worship, drilling, pots, etc., which are major crops, but has been growing seedlings by leasing another farmland in the vicinity since the last few years, and the key land also fell under the farmland at the time of transfer by planting seedlings, and thus, it is unreasonable to exclude the application of capital gains tax reduction or exemption.

(b) Opinions of disposition agencies;

At the time of transfer, the land at issue has been used as an OO parking lot, etc. clearly confirmed by the aerial team, and some of them are distinguished from miscellaneous land, so long as they are deemed not farmland at the time of transfer, the tax reduction and exemption under Article 69 of the Restriction of Special Taxation Act is justified.

3. Hearing and determination

A. Key issue

Whether the reduction or exemption of the tax amount for self-sufficiency for at least eight years can be applied to the land at issue at the time of transfer.

B. Facts and determination

(a) Transfer of farmland as of the transfer date, in Article 69(1) of the Restriction of Special Taxation Act and Article 66 of the Enforcement Decree of the same Act, which a resident has resided in an area within a Si/Gun/Gu where farmland is located or a Si/Gun/Gu adjacent thereto, or in an area within 20 kilometers in a straight line from the farmland concerned, and for eight years or longer between the time of acquisition and the time of transfer, and

For income, the tax amount equivalent to 100/100 of capital gains tax shall be reduced or exempted.

(2) According to the integrated national tax computer network, the applicant’s business power is as follows.


(3) The following facts are revealed in the review materials presented by the agency.

(A) Examining the farmland ledger submitted by the claimant, it was first prepared on March 6, 2008, and the main crops for cultivation are written as “patrine,” and the “OO (the actual land category is the “former”) 1,683 square meters, Chungcheongnam-do, Chungcheongnam-do, and the main crops for farming are registered as ornamental trees.

(B) A certified copy and abstract of resident registration presented by an applicant is considered to have resided in Cheongnam-do OO from December 5, 1992 to December 30, 2009.

(C) The confirmation of the fact of cultivation submitted by the claimant is prepared by the KimOO and seven other residents living in the neighborhood. Since 1995, it is to confirm the fact that the seeds and seedlings were planted at the time of the cultivation.

(D) The statement of transactions and receipts presented by the claimant are written on December 6, 2009, and include the purchase of 10,000 won unit price for pine tree seedlings from OOO, Chungcheongnam-do OO located, and Do retail and retail number).

(E) According to the farmland ledger issued on Oct. 22, 2009 by the Si of Chungcheongnam-do, Chungcheongnam-do, the first preparation date is March 6, 2008 and the Si of Chungcheongnam-do, Chungcheongnam-do, is the farmland ledger, the actual land category is the previous land category, the farmland classification is the self-defense, and the owner

(f) A copy of the cadastral map of the key land submitted by the claimant and the OOO, and the airlines of the following (DAUM) taken in 209 are as follows: