8 Not constituting a reduction or exemption for older persons;

The Plaintiff cannot be deemed to have self-gradated the trees of the instant land for 8 years.

Article 69 (Reduction and Exemption of Special Taxation for 8 Years)

2015-Gu group-2257 Revocation of imposition of capital gains tax

AA

O Head of tax office

oly 2016.17

2016.23.9

1. The plaintiff's claim is dismissed.

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

Cheong-gu Office

Defendant’s transfer income tax amounting to KRW 135,926,560 for the Plaintiff on August 14, 2014 (Additional acid) for the year 2013.

The imposition of tax shall be revoked.

1. Details of the disposition;

A. On June 7, 2013, the Plaintiff, which acquired on July 15, 1995, transferred the instant land to another person on June 7, 2013, on the ground that the Plaintiff constitutes one of the self-sufficient farmland for at least eight years, and filed a report on capital gains tax on the instant land. As such, the Plaintiff reported capital gains tax reduced or exempted amount of KRW 124,322,860 on the ground that the instant land constitutes one of the self-sufficient farmland for at least eight years.

B. On August 14, 2015, the Defendant denied capital gains tax reduction or exemption on the ground that the Plaintiff did not directly cultivate the instant land for at least eight (8) years after conducting an on-site investigation on the instant land, and determined and notified capital gains tax of KRW 135,926,560 (including additional tax) for the year 2013.

C. The Plaintiff filed a request for a trial with the Tax Tribunal, but was dismissed on June 10, 2015.

[Ground of recognition] Evidence Nos. 1, 2, Eul's Evidence No. 1, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion

After acquiring the instant land on 197, the Plaintiff afforested the instant land by planting sprink trees for the purpose of cutting down and selling them as landscape trees, and deemed to have planted the instant land for not less than eight years until cutting down the sprink trees on 2008 and transferring the instant land by growing dry field farmers. Therefore, the instant land constitutes an exemption from capital gains tax on self-arable farmland pursuant to Article 69(1) of the Restriction of Special Taxation Act.

B. Determination

Article 69 (1) of the Restriction of Special Taxation Act provides that the tax amount equivalent to 100/100 of transfer income tax shall be reduced on the income accruing from the transfer of land directly cultivated by a resident prescribed by the Presidential Decree residing in the location of such land for over a year, which is prescribed by the Presidential Decree, except in extenuating circumstances, shall be deemed to have the burden of proof for the plaintiff who is the taxpayer, unless there are special circumstances.

However, according to the purport of the evidence Nos. 6, 11, 13 and the whole pleadings, it is difficult to recognize that the Plaintiff directly cultivated the instant land from 208 to 2013. From 2008 to 2013, the Plaintiff’s testimony of KK’s family members and 3 to 14 were insufficient to recognize that the Plaintiff purchased and planted seedlings of 197 to 300, 1997, and the Plaintiff was working for Jongno-gu Seoul Construction Corporation’s 9, 196, 197, 200, and 30, 4 through 9, 196, 206, and 9, 300, 196, 200, 206, 300, 196, 300, 200, 300,000,000). Rather, there is no other evidence to acknowledge that the Plaintiff had directly cultivated the instant land.

3. Conclusion

Thus, the plaintiff's claim is dismissed as it is without merit.