National High Court 2010 Jeon648 ( November 15, 2010)
Direct cultivation means that a resident engages in the cultivation of crops or the growing of perennial plants on his own farmland at all times, or the cultivation or cultivation of not less than a half of farming works with his own labor. It is reasonable to additionally investigate whether a claimant who runs a livestock farming business directly cultivates the key land 8,965m2, and to assess the tax base and tax amount according to the result.
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for M&E farmland)
National High Court 2005Hu1277//Sgd.
The disposition of imposition of capital gains tax of KRW 154,178,420 for the year 209 imposed by the head of the OOO on December 6, 2009 shall be corrected according to the result that the claimant conducts a reinspection as to whether the land is farmland, and whether the land directly cultivated by the claimant, the tax base and tax amount shall be corrected accordingly.
1. Summary of disposition;
A. On March 24, 2009 and May 11, 2009, the claimant transferred OOOOOOOOOO, OOOOOOOOO (OOOOO, OOOOOOOOOOOOOOO) four lots of land, forest, 7,535 square meters (attached specifications, 3,671 square meters, including OOOOOOOOOOOOOOOOOOOOOOOOOO, hereinafter referred to as "market land B"), and applied for reduction or exemption of capital gains tax for up to eight years and farmland.
B. On December 6, 2009, the disposition authority rendered a correction and notification of KRW 154,178,420 to the claimant for the transfer income tax belonging to the year 2009, by deeming the pertinent land as a site for stock farms, not farmland.
C. The claimant appealed and filed an appeal on February 24, 2010.
2. Opinions of the claimant and disposition agency;
A. The claimant's assertion
The key land is that the claimant's and the claimant's parents have been possessed for 36 years to 62 years, and the claimant has engaged in farming for 37 years since 1973, the 22 years old, and the land used by the claimant for agriculture is 51,419 square meters, and the large-scale farmland ownership is proved by the claimant's principal business in agriculture. The claimant concurrently operated the livestock farming industry by increasing the farm income through the method of occupational farming and cannot be found in the year when the farmland of which additional income is guaranteed is not changed in the form of farmland. The confirmation document of the OOOO, which the disposition agency is based on taxation, is prepared by the tax official and the OO is signed only, and the disposition of imposing capital gains tax is inappropriate on the basis of this.
(b) Opinions of disposition agencies;
The claimant does not acquire the key land for the purpose of growing feed crops related to the livestock industry, and basically owned the land related to the livestock industry. However, in the year in which it is impossible to find crops whose income is guaranteed by any particular additional income, the livestock industry concurrently operated the livestock industry by increasing the income of the farm, and in the year in which it is impossible to find any crops that can be utilized as feed of the livestock industry in the size of the side business of the farm household, the disposition that the disposition by the disposition agency regarded the key land as the land and excluded the transfer income tax reduction or exemption is unreasonable. However, according to the confirmation of the Lee OO, etc. of the head of the RiO residing near the key land, the disposition imposing the transfer income tax is justifiable in view of the fact that the claimant stated that he cultivated the house for the livestock industry from about 10 years prior to the key land and the fact that
3. Hearing and determination
(a) Points in dispute;
The propriety of the disposition imposing tax on the key land in view that it is not subject to the reduction or exemption of capital gains tax on the own land and farmland substitute land for eight years
(b) Related statutes;
(1) With respect to the income accruing from a transfer of the land prescribed by the Presidential Decree among the land which is subject to the taxation of agricultural income tax (including the objects of non-taxation, reduction and exemption, and small collection), which is cultivated directly by the residents prescribed by the Presidential Decree residing in the location of the farmland for not less than eight years (excluding omission) , the tax amount equivalent to 100/100 of the transfer income tax shall be reduced or exempted.
Article 70 (Reduction or Exemption of Transfer Income Tax for the Ba Ba farmland Substitute Land) (1) With respect to any income accruing from substitute land for farmland falling under the cases prescribed by the Presidential Decree as necessary for farming, on the land which is subject to taxation of agricultural income tax (including non-taxation, reduction or exemption and small collection) and directly cultivated by residents prescribed by the Presidential Decree residing in the location of such farmland, the tax amount equivalent to 100/100
(3) Any person who desires to be eligible for reduction or exemption under paragraph (1) shall apply for such reduction or exemption as prescribed by the Presidential Decree.
(1) The term "resident prescribed by the Presidential Decree who resides in the location of farmland" in the main sentence of Article 69 (1) of the Act means a person who cultivates while residing in any of the following areas (including the relevant area at the time of commencement of cultivation, but it does not fall under such area due to reorganization of administrative district) for at least eight years:
1. An area in a Si/Gun/Gu (referring to an autonomous Gu; hereafter the same shall apply in this paragraph) where farmland is located;
2. An area within a Si/Gun/Gu adjacent to an area referred to in subparagraph 1.
3. An area within 20 kilometers in a straight line from the farmland concerned.
(13) For the purpose of Article 69 (1) of the Act, the term “direct cultivation” means that a resident is engaged in cultivating the crops or growing perennial plants on his own farmland at all times, or cultivating or cultivating 1/2 or more of the farming work with his own labor.
Article 9 of the Enforcement Decree of the Income Tax Act 【Scope of side business income of the farm household prescribed by the Presidential Decree” (Article 12 subparag. 3 of the Act refers to any of the following income from stock breeding, fish farming, high industrial products manufacturing, private food sale, food manufacturing, special products manufacturing, traditional tea manufacturing, and other similar activities conducted by farmers and fishermen:
1. Income accruing from stock breeding of a side business size of the farm household in attached Table 1; and
2. Income other than that under subparagraph 1, the total amount of which does not exceed 18 million won a year.
Applicant "Agricultural income" in this Section means income generated from growing crops prescribed by Presidential Decree (hereafter referred to as "crops" in this Section) among agriculture under the Korean Standard Industrial Classification Table prepared and published by the Commissioner of the National Statistical Office pursuant to Article 17 of the Statistics Act.
(v)for the purpose of Article 147 of the Enforcement Decree of the Local Tax Act, the term “cropss as prescribed by the Presidential Decree” in Article 197 of the Act means crops belonging to the classification of crop cultivating business (limited to rice in the case of crops classified as grain and other crop cultivating business);
C. Facts and determination
(1) According to the register of real estate register, the claimant transferred the key land ① land and key land ②, and applied for reduction or exemption of capital gains tax by regarding the land as a self-employed land and farmland substitute land for eight years. However, on December 6, 2009, the disposition agency considered the key land as a site for stock farm not farmland and imposed capital gains tax of 154,178,420 won on the claimant for the transfer income tax of 209.
According to the Luxembourg's On-the-spot confirmation report (8 years, OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO) that the claimant had transferred to the Cheongju City in 1973 and had been residing there until now, but the land category in the public record at the time of transfer is the past and forest, and all the transfer land was used for livestock feed growing area.
Secondly, the claimant is not a land acquired for the purpose of growing feed crops related to the livestock industry, and has a fundamental land related to the agriculture. However, the claimant concurrently operated livestock farming business in the scale of farming industry in the manner of increasing the farm income, and cultivated garry masium that can be utilized as feed in the year when it is impossible to find any crops whose additional income is guaranteed, so the disposition by the disposition authority regarding the pertinent land as a site for stock farm and excluded the capital gains tax reduction or exemption is unreasonable, and this is examined.
㈎ 「조세특례제한법」상 양도소득세가 감면되는 자경농지 및 농지대토는 농지소유자가 농지소재지 및 그 연접지역에 8년 및 3년 이상 거주하면서 직접 경작하고 양도일 현재 농지일 것을 요건으로 하고 있는바, 주민등록정보에 의하면, 청구인은 쟁점토지를 취득하기 전부터 현재까지 쟁점토지 소재지 또는 연접지역에서 8년 이상 거주한 사실이 확인된다.
㈏ 부동산등기부등본에 의하면, 쟁점①토지인 OOOO OOO OOO OOO OOOOOO O OOOO, OOOOOO O OOO, OOOOOO O OOOO, OOOOOO O OOO, OOOOO OO OOOOO OOOO OOOOOOOOOOO O OOOOOOOOOO OOOOOO OOOOOOOOOO OOOO OOOOO OOOOOOO, OOOOOO OOOO OOO OOO OOO OOO OOOOO OO O,OOOO, OOOOO OO O,OOOOO OOO OOOO OOOOOOOOOO OOOOOO OOOOOOOOOOO OOO OOO OOOOO, OOOOO O OOOO O OOOOO O OOOOO OOO OOO이 1974.4.3. 취득하였다가 2002.4.26. 청구인에게 증여한 것으로 나타난다.
㈐ 청구인은 1973.1.1. OOOO OOO OOO OOO OOOOOOO OOOOO OOOOOO, OOOOOOOOO OOOOOOOOOO OOO OOO OOOO OOO OOO OOOO OO OOOO, OO OOOO OOOO OO, OOOOOOO OOOOOOOOOO OOO OOOOOOOOO OOO OOOO OO OOOO, OOO OOO, OOO OOO를 사육하고 있는바, 「소득세법 시행령」 제9조 및 [별표 1]의 규정에 의하여 가축은 성축을 기준으로 하고, 육OO는 2마리를 1마리로 보아 산정하면, 청구인은 젖소 10마리 및 소 27마리를 사육하여 쟁점토지 양도 당시 청구인은 농가부업규모(젖소 및 소 각 30마리 이하)의 축산업을 영위하고 있는 것으로 보인다.
㈑ OOO세무서장이 2010.4.6. 발행한 소득금액증명에 의하면, 청구인은 1999년 5,084,606원, 2000년 6,060,079원, 2001년 4,007,793원, 2005년 443,068원, 2006년 1,957,596원, 2007년 1,707,144원, 2008년 7,403,976원의 축산소득이 발생한 것으로 나타난다.
㈒ OOOO OOO OOO OOOOO OOOOOOOO OOOOOO OOOO OOOO OOO(OOOOOO OO, OOOOOOOOOO) 등에 의하면, 청구인은 아래 <표>와 같이 농업용 트랙터 4대를 보유하고 있고, 2009년도에 벼 수매대금으로 OOOOOOOOOOOOO으로부터 4,417,830원을 수령한 것으로 확인된다.
㈓ OOOOO(O OOOOO) OO OOOO OOOOOOOOOO OOOOOOO OOOOO OOOOO OOOO OOOO OOOO OO OO OOO OO O OOO OO OO OOOOOO OOOOO, OOO OOOOO OOOOOO OOOO OOOO OOOOOOOOOO OOOOOOO OOOOOOO OOOOOO OO OOOOOO OOOOO O OOOOO O OOOOO OO OOO OOO O OOOOO OO O OO O OO OO O OOOO OOOOO, OOO OO OO OOOOOO OOOOOO, OOOO OOOOOOOOOO OOOOOOO OOOOO O OOOOO O OOOO OOOO OOOOOOO OO O O OOO OOO OOO OOOOO OOOOOO OOOOO, OOOOO OOO OOOO O OO OOOO OOOOOOOOOO OOOOO OOOO OO OOOO OOOO OO OOO OOOOOO OOOO, O, OO, OOO, OO OO OOOO OOOOO OOOO OOOOOO OOOOOO, OOOOOO OOOO OOOO OOO 외 1인은 2010.5.11. 확인서에서 청구인은 1973년부터 현재까지 쟁점①토지에 봄에는 찰옥수수를 많이 심었고 찰옥수수를 수확한 후에는 무를 경작하였으며, 찰옥수수를 심지 않은 해에는 배추, 고구마, 감자 등을 경작하였다고 진술하였다.
㈔ 청구인이 처분청에 제출한 확인서(2009.9.9.)에 의하면, 청구인은 1973년부터 벼농사, 과수원, 축산업을 영위하고 있는 농민으로 쟁점①토지에서 1974년부터 청구인이 옥수수, 연맥, 호밀 등을 재배하였고, 쟁점②토지에서는 2001년경부터 사료용 옥수수, 연맥 등을 재배하였으며, 쟁점②토지 인근에 거주하고 있는 이장 유OO이 처분청에 제출한 확인서(2009.9.9.)에는, 쟁점②토지는 청구인의 조상대대로 내려오던 토지로 1970년대에 임야를 개간하였고 10여년 전부터 사료용 옥수수를 재배하는 농지로 사용하였으며, 청구인이 100마력 이상 되는 트랙터를 직접 운전하면서 농작업을 하였다고 진술하였다.
㈕ 「조세특례제한법」 제69조 제1항 및 제70조 제1항은 거주자가 경작한 토지로서 농업소득세 과세대상(비과세·감면 및 소액부징수 대상을 포함함)이 되는 토지를 8년 이상 자경농지 및 농지대토에 대한 양도소득세 감면 대상으로 규정하고 있고, 농업소득세는 「지방세법」상 농업소득에 대하여 과세되는 것으로서 「지방세법」 제197조에서는 “농업소득”을 「통계법」 제22조의 규정에 의하여 통계청장이 고시하는 한국표준산업분류표상의 농업 중 대통령령이 정하는 작물의 재배로 발생하는 소득으로 규정하였고, 「지방세법 시행령」 제147조에서는 법 제197조의 “대통령령이 정하는 작물”을 작물재배업의 분류에 속하는 작물(곡물 및 기타 식량작물재배업으로 분류되는 작물의 경우에는 벼에 한한다)이라고 규정하고 있어, 사료작물재배는 한국표준산업분류표상의 농업 중 작물재배업 내의 기타작물재배업(OOOO OOOOO)에 속하여 사료작물재배로 발생하는 농업소득은 농업소득세 과세대상이므로 사료작물 재배지는 「조세특례제한법」 제69조 및 제70조에서 규정한 양도소득세 감면대상 토지에 해당하는 것으로 봄이 타당하다.
㈖ 종합하여 보면, 쟁점①토지는 청구인이 1973년경부터 소유하던 농지이고, 쟁점②토지는 청구인의 부모가 1947년경에 취득하여 증여받은 토지로서, 청구인의 거주지이면서 축사가 위치한 OOOO OOO OOO OOO OOOOO와 쟁점①토지와의 거리는 약 10㎞, 쟁점②토지와의 거리는 약 15㎞이므로 쟁점토지를 축사의 부속토지로 사용하였다고 보기 어렵다.
In addition, livestock industry and agriculture concurrently do not have any occupation other than livestock industry for 37 years during the key land holding period, and there is a fact that the claimant has engaged in agriculture in the farmland ledger, and the status of possession of agricultural machinery shows that the applicant has four agricultural OOOOOOOOOOOOOOOOOOOOO, OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOO
On the other hand, whether land is a site that is subject to taxation under the Local Tax Act or is subject to taxation of farmland tax shall be determined by objectively assessing the long-term purpose of use of the land, its location and form appropriate therefor, etc., and it shall not be deemed that it is not bound by the temporary use relationship (OOOOOOOOOOOOOOOOOOOOOO)OO.
Article 69 of the Restriction of Special Taxation Act and Article 197 of the Local Tax Act stipulate that the land subject to agricultural income tax is income generated from the cultivation of crops among agriculture under the Korean Standard Industrial Classification Table under Article 17 of the Statistics Act, and that feed crops, such as potOOOOOOOOOOOOOOOOOO(OOOOOOOOO) for feed crops cultivated by the claimant correspond to OOOOOOOOOOOO(OOOOOOOO). In light of the fact that the claimant temporarily cultivated the farmland in the area adjacent to the farmland and did not change the form of farmland for the livestock farming industry in the size of the farm household, it is judged that the disposition imposing the transfer income tax on the land subject to agricultural income tax is wrong (OOOOO, OOOOOOOO,OOOOOOO, andOOO).
Applicant However, in order to be exempted from capital gains tax as self-arable farmland under Article 69 of the Restriction of Special Taxation Act and Article 66 of the Enforcement Decree of the same Act, it shall be farmland in order to be exempted from capital gains tax. The key land (8,965 square meters) shall be farmland before the land category entered in the public register (2,005 square meters) and forest (6,960 square meters). The disposition agency shall be deemed to have been exempted from capital gains tax in the event of additional investigation into whether the relevant forest is actually used as farmland
In addition, the claimant must cultivate directly, and the direct cultivation refers to that a resident is engaged in cultivating crops or growing perennial plants on his own farmland at all times or by cultivating or cultivating not less than half of farming works with his own labor. It is judged reasonable to revise the tax base and tax amount according to the result of the additional investigation into whether the claimant who is engaged in livestock farming has cultivated directly the key land 8,965m2 or not.
This case shall be decided as a result of the review in accordance with Articles 81 and 65 (1) 3 of the Framework Act on National Taxes.