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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 20, 2004, the Plaintiff acquired 1,488 square meters (hereinafter “previous land”) from Nonparty B in Changwon-si, Changwon-si, the Plaintiff sold the previous land to Nonparty D on October 26, 201, and purchased 3,485 square meters and G 2,126 square meters (hereinafter “instant land”) from Nonparty E on November 7, 201.
B. On November 11, 2011, the Plaintiff reported the transfer income tax to reduce the transfer income tax of KRW 60,798,910 by deeming that Article 70 of the former Restriction of Special Taxation Act (amended by Act No. 11133, Dec. 31, 201; hereinafter the same) applies to the acquisition of substitute land by acquiring the instant land from the Defendant as an acquisition of substitute land.
C. The Defendant conducted an investigation of capital gains tax on June 2015 and August 2015, and deemed that the Plaintiff did not directly cultivate the instant land and excluded capital gains tax on the acquisition of substitute farmland, and subsequently notified the Plaintiff of KRW 85,203,590 for capital gains tax on September 16, 2015.
(hereinafter “instant disposition”) D.
On September 30, 2015, the Plaintiff filed an objection against the instant disposition on January 25, 2016, but dismissed on April 19, 2016.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2 (including additional numbers), Eul evidence Nos. 1, 2, 5, 7 through 10, and 15, the purport of the whole pleadings
2. The Plaintiff’s assertion and its determination as to this, the Plaintiff asserted that the Plaintiff’s direct cultivation of large-scale farmland was unlawful, even though he cultivated on the instant land, such as cultivating dry field farming houses in which dry field 2,126 square meters in G field were 3,485 square meters in G field among the instant land, and using dry field 3,485 square meters in F field farming houses in a dry field and directly using them for diet.
The outline of reduction or exemption of capital gains tax for scambling, self-arable farmland
The burden of proof on the direct cultivation of the transferred land is claimed.