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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 October 23, 1975, the Plaintiff acquired the instant land of 4182 square meters prior to Gangnam-gu Seoul (hereinafter “instant land”) and transferred the instant land to ED on August 3, 201, as the instant land was incorporated into the site for the Bogeumjari Housing Construction Project.
B. The Plaintiff, upon filing a preliminary return on the tax base of capital gains tax on the transfer of the instant land for the year 201 following the transfer of the instant land, directly cultivated the instant land for at least eight years, calculated the tax amount reduced or exempted as KRW 200 million by applying Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 11133, Dec. 31, 201; hereinafter the same), and reported and paid the capital gains tax
C. On June 3, 2012, the Defendant: (a) deemed that the Plaintiff did not directly cultivate the instant land for at least eight (8) years; and (b) applied the provisions of Article 77 of the same Act, on September 3, 2013, imposed capital gains tax of KRW 60,256,930 for the transfer of the instant land to the Plaintiff.
On December 6, 2013, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but was dismissed on June 23, 2014.
[Ground of recognition] Facts without dispute, Gap 3, 4, 8, 9, Eul 1 (including additional numbers), the purport of the whole pleadings
2. Whether the disposition is lawful;
A. Article 66(12) of the Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 19329 of Feb. 9, 2006) (hereinafter “direct farming”) of the Plaintiff’s assertion is null and void as it violates the principle of no taxation without law by prescribing the following: (a) a resident is engaged in cultivating crops or growing perennial plants on his own farmland at all times or by cultivating or cultivating at least 1/2 of them with his own labor; or (b) a resident is engaged in cultivating or growing them with his own labor; (c) a provision beyond the scope delegated under Article 69 of the former Restriction of Special Taxation Act
Therefore, it is therefore.