주문
1. 수원세무서장이 93.11.13 청구인에게 한 90.1.1～92.12.31 과세기간분 토지초과이득세 39,899,380원의 부과처분은,가. 아래 6필지의 합계면적 3,927.04㎡를 과세제외하고,(아래)<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="30" valign="middle" width="677"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 경기도 수원시 권선구 OOO동 OOO 전 2,107㎡ </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="677"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 OOO 전 503㎡ </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="677"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 OOOOO 전 317㎡ </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="677"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 OOO 전 985㎡ </span> </p> </td> </tr> <tr> <td height="56" valign="middle" width="677"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 OOO 대지 770㎡ 중 과세면적 38.04㎡ </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="677"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 OOOOOO 임야 67㎡ </span> </p> </td> </tr> <tr> <td height="30" valign="middle" width="677"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> (합계) 6필지 3,927.04㎡ </span> </p> </td> </tr></table>나.
경기도 수원시 권선구 OOO동 OOOOO 임야 180.7㎡에 대하여는 94.12.22 법률 제4807호로 신설된토지초과이득세법 제11조의 2의 규정에 의한 기본공제액 2,000,000원을 당해 과세기간의 토지초과이득에서 공제하여 과세표준을 경정하며, 동 개정된 법 제12조의 규정에 의한 세율을 적용하여 세액을 경정한다.
2. 나머지 심판청구는 이를 기각한다.