양도소득세부과처분취소
1. Revocation of a judgment of the first instance;
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
1. The reasoning of the judgment of the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for the following matters, and therefore, it is consistent with the reasoning of the judgment of the court of first instance. As such, Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act are cited.
The space between the six pages 2 to 10 pages 16 shall be as follows:
(2) The Plaintiff asserted that each farmland in this case constitutes “farmland eligible for management transition subsidies” under Article 6 of the Regulations on the Implementation of Direct Payment Systems for Agricultural Producers, which is located within the agriculture promotion area, and falls under dry field, paddy field, and orchard 2, which are prescribed by Ordinance of the Ministry of Agriculture, Food and Rural Affairs, among farmland outside the agriculture promotion area under Article 28 of the Farmland Act, and falls under “farmland eligible for management transition subsidies” under dry field, paddy field, and orchard prescribed by Ordinance of the Ministry of Agriculture, Food and Rural Affairs, among farmland outside the agriculture promotion area under Article 28 of the Farmland Act, and thus, the Plaintiff is 76 years of age from the time of the transfer of each farmland in this case, and even after the transfer, the Plaintiff owns farmland of 12,828 square meters, and thus satisfies the requirements for management transition subsidies under Articles 5 and 7 of the Regulations on the Implementation of Direct Payment System for Agricultural Producers for Agricultural Producers, and thus, the requirements for each transfer of farmland in this case are not satisfied.
As to this, the defendant is for the producer of agricultural products in relation to the transfer of each of the farmland in this case.