Incheon District Court-2014-Gu Group-10421 (2015.08)

It shall not be deemed to be a farmer under the Farmland Act at the time of incorporation or investment in kind.

A farmer does not constitute an agricultural corporation exempt from the transfer income tax on income received by investment in kind in farmland, but does not fall under a farmer under Article 68 (2) of the Restriction of Special Taxation Act or a farmland corporation under the Farmland Act.

Article 68 of the Restriction of Special Taxation Act (Corporate Tax Exemption, etc.)

2015Nu5855 Revocation of Disposition of Imposing capital gains tax

Gangwon A

the director of the tax office of Western

on October 08, 2016

on October 29, 2016

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of KRW 000 on September 2, 2013 against the plaintiff on September 2, 2013.

1. Partial citement of judgment of the first instance;

The reasoning of this court's judgment is as shown in the judgment of the court of first instance, except for the addition of some of the reasons for the judgment of the court of first instance as follows, and thus, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420

Article 68 (2) of the former Restriction of Special Taxation Act provides that "Article 63 (4) of the Enforcement Decree of the same Act shall be deleted according to the relevant laws and regulations," and "Article 68 (2) of the former Restriction of Special Taxation Act" shall be added.

○ 3 pages 20 "(including paper numbers)" shall be changed to "(including paper numbers; hereinafter the same shall apply)".

From 4 pages to 3 5 pages 1, the following subparagraphs shall apply:

It is not sufficient to recognize that the Plaintiff directly cultivated the instant real estate on the sole basis of the descriptions of Gap evidence Nos. 5 through 11, and there is no other evidence to acknowledge it.

○ 5 pages 1, the following shall be added to each other:

3) According to Article 68(2) of the former Restriction of Special Taxation Act, Article 2 of the Farmland Act, Article 19 of the former Act on Fostering and Supporting Agricultural and Fisheries Enterprises (amended by Act No. 11093, Nov. 22, 201), an agricultural company which is exempt from capital gains tax on income derived from the investment in kind by farmers to an agricultural company shall be at least 1/3 of its operating right, and Article 3 of the former Enforcement Decree of the Farmland Act (amended by Presidential Decree No. 2445, Mar. 23, 2013) provides that the company shall not be deemed to have cultivated or cultivated agricultural products, etc. on farmland of at least 1,00 square meters or for at least 90 square meters on its own, and that the company had been engaged in agricultural business as at the time of the investment in kind of 20,000 or more for 10,000,000 won or more for 10,000 won or more for 20,01.

○ 5 pages 2, 3 are as follows.

4) Therefore, the instant disposition based on the premise that the Plaintiff is not a farmer under Article 68(2) of the former Restriction of Special Taxation Act or that the non-party company does not constitute a farmland corporation under the Farmland Act is lawful.

○ 7 pages 7 shall add the additional parts of the attached Acts and subordinate statutes.

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.