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1. Of the instant lawsuit, the part concerning the confirmation of illegality and request for correction of an omission shall be dismissed.
2. The plaintiff's remaining claims.
Reasons
1. (i) On June 28, 1996, the Plaintiff acquired B forest land B 1,793 square meters (hereinafter “instant land”). On June 12, 2003, the Plaintiff acquired land of 1,793 square meters (hereinafter “instant land”).
The Plaintiff transferred the value of the transfer of the land above C to the Defendant 93,103,14 won 58,896,886 won 1,522,00,000 won, 98,221,381 won 18,05,150 won, 116,276,531 won, and other necessary expenses 860,640 capital gains of 860,640 won, 834,021,093 won 570,841,736 won, 1,404,82,829 won for long-term holding special deduction of 250,206,328 won, 171,252,421,458,849 won for transfer income tax, 183,539,439,539,530 won for transfer income tax, and 240,5305 won for transfer income tax to the Defendant.
Along with the separate transfer value of KRW 1,522,00,000, acquisition value of KRW 505,855,540, and other necessary expenses 0 capital gains of KRW 1,016,144,460, and special long-term holding deduction of KRW 304,843,338 capital gains of KRW 711,301,301,301,122 capital gains of KRW 249,94,426, KRW 249,94,426 of capital gains of KRW 714,94, and KRW 426, the Plaintiff filed a request for correction with the Tax Tribunal to increase the acquisition value on May 14, 2014. However, at that time, the Defendant’s rejection disposition was defective, and the capital gains tax of KRW 249,94,426 was reduced to KRW 26,00 capital gains of KRW 2014.
Applicant on December 10, 2015, the Plaintiff: (a) reduced or exempted KRW 249,944,426 of the capital gains tax for the year 2014 on the ground that the instant land constitutes one-year self-farmland subject to reduction or exemption under the Restriction of Special Taxation Act; (b) reduced the said determined tax amount to KRW 49,94,426 (i.e., KRW 249,94,426 - KRW 200,000 in - KRW 200,000,000; (c) however, on February 25, 2016, the Defendant requested the correction that the difference be refunded to KRW 20,000,000.