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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 June 23, 1999, the Plaintiff purchased 1,101 square meters of the Masan-gu, Changwon-si B (hereinafter “instant land”) and cultivated the instant land while displaying drilling, drilling, etc.
B. On January 15, 2016, the Plaintiff concluded a sales contract with the content that the instant land would be sold in KRW 1,225,000,000, but the down payment of KRW 100,000,000 on the contractual date, and the remainder of KRW 1,125,000,000 was paid as of April 29, 2016 (hereinafter “instant contract”).
C. According to the instant contract, the Plaintiff received the remainder of KRW 1,125,000,000, and the remainder of KRW 1,125,000,000 on April 29, 2016, from the date of re-integrated construction on January 15, 2016, and completed the registration of ownership transfer for the instant land to the re-integrated construction on April 29, 2016.
On the other hand, around May 2016, the Plaintiff calculated and reported capital gains tax from selling the instant land to the Defendant as KRW 275,445,528.
E. However, on June 30, 2016, the Defendant, on the following grounds, deemed that the instant land constituted “non-business land” under Article 104-3(1)1(a) of the former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016; hereinafter “former Income Tax Act”), and rendered a disposition imposing capital gains tax on the instant land by applying the aggravated tax rate pursuant to Article 104(1)8 of the former Income Tax Act (hereinafter “instant disposition”).
1) Article 104-3(1)1 (a) of the former Income Tax Act, and the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27829, Feb. 3, 2017; hereinafter “former Enforcement Decree of the Income Tax Act”).
(1) According to subparagraph 1 of Article 168-6, the period exceeding two years in five years immediately before the date of the transfer of farmland or (2) the period exceeding one year in three years immediately before the date of the transfer of farmland or (3) the period equivalent to 40/100 of the period of farmland ownership.