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(영문) 본래의 용도로 사용하지 않은 토지에 대한 양도소득세 감면배제(기각)
조세심판원 조세심판 | 2008-03-21 | 조심2008중0117 | 양도
[Case Number]

Early High Court Decision 2008J 0117 (O. 21, 2008)

[Items]

Transfer

[Types of Decision]

Dismissal

[Summary of Decision]

Inasmuch as pure seeds and seedlings income does not accrue, it is judged that it falls under cases where farming income does not accrue by temporarily growing, selling or storing for sale purposes rather than that pure seeds and seedlings income accrued, it is difficult to regard it as farmland at the time of

[Related Acts]

Article 69 of the Restriction of Special Taxation Act / Reduction or exemption of capital gains tax, etc. for Hychina Farmland under Article 66 of the Enforcement Decree of the Restriction of Special Taxation Act

【Disposition】

I dismiss the appeal.

【Reasoning】

1. Summary of disposition;

A. On December 31, 2003, the claimant transferred the 4,229 square meters of OOO OO OO OO OO 229 square meters (hereinafter “transfer land”) and did not report and pay the transfer income tax within the reporting deadline.

B. On March 21, 2005, the disposition agency calculated the transfer margin of the transfer of the transferred land at the standard market price, and notified the applicant of the transfer income tax of KRW 48,355,236, which reverts to the year 2003. On November 8, 2007, the disposition agency determined and notified the additional amount of KRW 9,260,020 which was omitted at the time of initial imposition due to the audit and inspection

C. The claimant appealed and filed an appeal on December 27, 2007.

2. Opinions of the claimant and disposition agency;

A. The claimant's assertion

The claimant has succeeded on August 10, 1974 and resided in the location of the relevant land for not less than 30 years, and the transferred land constitutes farmland used as the place of growing perennial plants at the time of the transfer. As such, the claimant shall reduce and exempt the transfer income tax in accordance with Article 69 of the Restriction of Special Taxation Act, with the exception of 1,254 square meters (a quasi-lease land) which has been paid without relation to a part of farmland and 1,254 square meters (hereinafter referred to as "sub-lease land").

(b) Opinions of disposition agencies;

According to the OOO's detailed statement of compensation for obstacles, the land at issue is the case where pure seeds growing income was generated, rather than pure seeds growing income was sold or stored for sale purposes, and the farmland subject to reduction or exemption under Article 69 of the Restriction of Special Taxation Act is not the case where there was no income from growing trees for sale purposes. The land at issue is the case where there was no income from growing trees for sale purposes, and the farmland subject to reduction or exemption under Article 69 of the Restriction of Special Taxation Act.

3. Hearing and determination

(a) Points in dispute;

Whether the land at issue corresponds to self-farmland for 8 years or more;

(b) Related statutes;

(1) The tax amount equivalent to 10/100 of the transfer income tax shall be abated or exempted in case of the land directly cultivated by the resident prescribed by the Presidential Decree, who resides in the location of the farmland ① for not less than eight years [in case where the farmland in the agricultural promotion area under Article 32 of the Farmland Act is incorporated into the Korea Agricultural and Rural Infrastructure Corporation Act (hereafter in this Article, referred to as the “Korea Agricultural and Rural Infrastructure Corporation”) or a corporation prescribed by the Presidential Decree, whose main business is agriculture, not later than December 31, 2005, or not later than three years in case where the farmland eligible for subsidies for direct payments for managerial transfer as prescribed by the Presidential Decree is transferred to the Korea Agricultural and Rural Infrastructure Corporation or an agricultural corporation, not later than December 31, 2010], and which is prescribed by the Presidential Decree, and is prescribed by the Presidential Decree among the land subject to the taxation of agricultural income tax (including the object of abatement or exemption and small collection), and which is prescribed by the Presidential Decree, or has been designated not later than 10/10 of the land scheduled substitution.

(2) The term "land prescribed by the Presidential Decree" in the main sentence of Article 69 (1) of the Enforcement Decree of the Restriction of Special Taxation Act refers to the farmland cultivated by himself for not less than eight years from the time of acquisition to the time of transfer, except that falling under any of the following subparagraphs. In calculating the period of cultivation of inherited farmland, the period acquired and cultivated by the decedent shall be deemed the period of cultivation by the heir.

C. Facts and determination

The claimant asserts that the land at issue is farmland for not less than eight years as farmland at the time of transfer, and this is examined.

(1) According to the records of the agency, the claimant did not report the transfer income tax within the time limit after transferring the transferred land on December 31, 2003. The agency decided and notified the claimant's transfer income tax of 48,35,236 for the year 2003 based on the standard market price, but notified the plaintiff's decision of 48,35,236 won for the year 2003. On November 8, 2007, the agency notified the additional decision of 9,260,020 won for the additional additional tax on negligent tax and additional tax on negligent tax. The claimant filed the instant appeal to the effect that the land at issue among the transferred land should be reduced or exempted for 8 years or more

(2) According to the register of the real estate register, the claimant acquired the pertinent land as a cause of inheritance by consultation and division on August 10, 1974, and transferred it to the OO on December 31, 2003.

(3) According to the official gazettes of the Government of the Republic of Korea (OOOOOOOOOOOOOOO) under the Act on the Acquisition of Land by OOOOOOOOOOOOOOO was determined and publicly notified as a road zone (OOOOOOOOOOOOO). According to the certified copy of the resident registration card, the claimant has his domicile in the address from December 11, 1968 to November 15, 1982 and from February 3, 1983 to November 7, 2007 (the date of issuance of the certified copy of the resident registration).

(4) According to the records examined by the agency and the specifications of compensation for obstacles to the OO market, the transferred land has been compensated for landscape gardening, landscape gardening, office building, greenhouse, fraternity, fish shed, manager, stone shed, stone shed, folklore, wood, workshop, place of work, exhibition, exhibition goods, goodwill, etc. In addition, after the date of the determination of urban planning facilities of the OOOOOOOOOOOOO, newOOOOOOOOOOOOO was called "OOOOO" for timber processing business from February 12, 2001 to July 1, 202; OOOOOOO was mutually named "OOOOO" from October 23, 2001 to July 23, 2001 to July 5, 2004; OOOOOO used a landscape gardening, from October 23, 2001 to July 5, 2004 to 201.

(5) According to the confirmation of facts presented by the appellant (OOOOOO, OOOOO, OOOOOO, OOOOOO, OOOOOOOOO, OOOOOOOOOOO or OOOOOOOOOOOOOOOO orOOOOOOOOOOOOOOOO orOOOOOOOOOOO seedling, and some trees cultivated were sold to landscaping, grouped, and were transferred to the bank account by the claimant (OOOOOO, OOOO, OOOOOO, OOOOOO, OOOOOO or OOoo seedlings, OOO orOOOOO orOoo seedlings, but no part of the trees cultivated was transferred to the claimant's account.

(6) According to Article 69 of the Restriction of Special Taxation Act, cases where growing income accrues from growing seedlings for a considerable period of time constitutes farmland subject to reduction or exemption from agricultural income tax, but cases where a nursery income does not accrue by temporarily planting and selling seedlings for the purpose of the exhibition of products or storing seedlings for the purpose of sale, and land planted for the purpose of ornamental or commodity display and sale under Article 197 Subparag. 4 of the Local Tax Act are excluded from taxation subject to agricultural income tax.

(7) In full view of the above facts, farmland is actually used for cultivation (OOO, OOOOOOO, OOOOOOOOOO) regardless of the land category in the public cadastral book. According to the records and OO market obstacles in the local investigation conducted by the agency in charge of the agency, the transfer land including the disputed land was compensated for large number of landscaping seat, landscape gardening, office, field, kitchen, chest, exhibition, exhibition, exhibition, goodwill, etc., there was no fact that the claimant registered the business of seeds and seedlings, and there was a large number of business registered after the date of the public notice of the determination of the urban planning, and the purchase place and sales place of seedlings are not verified by objective evidence. In light of the fact that pure cultivation income did not occur, it is difficult to view that the disputed land constitutes farmland at the time of transfer, because it does not constitute a case where the sale of seeds and seedlings for the purpose of temporary production or for the purpose of sale or for the purpose of sale or for the purpose of sale.

Therefore, the claimant's argument that the transfer income of the land in question should be reduced to one's own farmland for not less than 8 years is not acceptable.

4. Conclusion

This case's request for a trial has no merit as a result of the review, and it shall be decided as ordered under Articles 81 and 65(1)2 of the Framework Act on National Taxes.

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