양도소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, except for the following additional parts, thereby citing it pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The following is added to the 4th 11th Reference. of the first instance judgment. Therefore, a person partially engaged in agriculture for reasons of not engaging in agriculture at all times but having other occupation, etc. should be deemed directly cultivated only when the input ratio of his own labor, excluding the labor force of his family or the mechanicalization work by another person, is at least 1/2 of the entire farming work. From the 5th mar of the first instance judgment, “the Plaintiff” was added to “the Plaintiff’s testimony by the witness witness of the first instance trial submitted by the Plaintiff” before the 5th mar of the first instance judgment.
2. In conclusion, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.