Jeonju District Court 2009Guhap123 (No. 22, 2009)

Cho High 208 Mine3483 ( December 31, 2008)

The meaning of "area within 20 km of direct election" defined in the reduction or exemption of the capital gains tax for self-Cultivating farmland;

An area within 20 km in a straight line means an area where the distance from the farmland to the boundary of the Si/Gun/Gu in which the owner resides does not exceed 20 km;

The contents of the decision shall be the same as attached.

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's disposition of imposition of capital gains tax of KRW 945,490 against the plaintiff on August 10, 2008 (hereinafter referred to as "disposition of this case") shall be revoked.

The key issue of this case is whether the meaning of "area within 20 km in straight line from the farmland concerned" under Article 66 (1) 3 of the Enforcement Decree of the Restriction of Special Taxation Act is 20 km in distance from the farmland concerned to the place where the farmland owner resides, or whether the distance from the farmland concerned to the boundary of Si/Gun/Gu where the area where the farmland owner resides belongs is 20 km in distance.

The first instance court stated that ① the residents prescribed by Presidential Decree who live in the seat of farmland is subject to reduction or exemption of capital gains tax. Thus, the meaning of the mother law should be considered in interpreting the Presidential Decree enacted accordingly. ② The fact that the farmland is not located in the area within the Si/Gun/Gu where the farmland is located or the area within the Si/Gun/Gu adjacent thereto is not cultivated, but it seems to eliminate unreasonable result in the reduction or exemption of capital gains tax even if the farmland was cultivated in the vicinity of the state, ③ the boundary of the farmland located within 20 km from the Si/Gun/Gu to the 20 km boundary of the Si/Gun/Gu under the premise that the owner of the farmland resides within the 20 km boundary of the Si/Gun/Gu under the premise that the farmland was located within the 60 km boundary of the Si/Gun/Gu under the premise that the owner of the farmland was not located within the 20 km boundary of the Si/Gun/Gu under the premise that the land was located within the 20 km boundary of the Si/Gun/Gun.

Therefore, the reasoning of the judgment of this court is the same as the entry in the column of the judgment of the court of first instance, and thus, it is accepted by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.