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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 January 29, 199, the Plaintiff acquired 44 square meters prior to Incheon Gyeyang-gu, 21 square meters prior to C, 421 square meters prior to D, 1,275 square meters prior to D, and 353 square meters prior to E (hereinafter “instant land”). On October 28, 2016, the Plaintiff sold the instant land to G Co., Ltd. and completed each registration of transfer of ownership on November 7, 2016.
B. On December 2, 2016, the Plaintiff reported to the Defendant on December 2, 2016 the transfer income tax applying the reduction or exemption of transfer income tax for self-farmland in eight years pursuant to Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 14390, Dec. 20, 2016; hereinafter “former Restriction of Special Taxation Act”).
C. On July 1, 2017, the Defendant determined that “the Plaintiff’s total salary during the instant period from 2000 to 2013 exceeds KRW 37 million, and determined that the Plaintiff’s annual gross salary was an employee of the Korea Electric Power Corporation, and excluded KRW 41,280,200, ② KRW 45,70,870 in 201, ③ KRW 52,160,582 in 202, ④ KRW 54,932,48 in 203, ④ KRW 60,56,368 in 204, KRW 68,068 in 205, KRW 709, KRW 709, KRW 700 in 206, KRW 80 in 208, KRW 308, KRW 2080 in 208, KRW 368, KRW 2008 in 205, KRW 2008, KRW 985, KRW 20085.
(hereinafter “instant disposition”) D.
The Plaintiff appealed and filed an objection on September 27, 2017, but was dismissed on November 10, 2017. The Plaintiff filed an appeal with the Tax Tribunal on February 8, 2018, but was dismissed on April 27, 2018.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, Eul evidence 2, Eul evidence 2-1 to 4, Eul evidence 3, and arguments.