임목의 사업성이 인정되지 않으므로 임목의 양도는 양도소득세 대상임[국승]
Incheon District Court 201Guhap1133 (Law No. 1111.30)
early 2010 Heavy2117 ( October 16, 2015)
Since the feasibility of forest trees is not recognized, the transfer of forest trees is subject to transfer income tax.
(1) Since it is reasonable to view that forest trees are not transferred in the course of operating a forestry as a business, but merely transferred as a constituent part of the land by transferring the forest land, i.e., its fixtures, etc., by transferring the forest land, a disposition rejecting a request for correction by calculating the transfer income tax based on the total transfer value
Article 19 of the Income Tax Act
Article 94 of the Income Tax Act
2011Nu26314 Revocation of disposition rejecting an application for capital gains tax rectification
Hongx
The Director of Incheon Tax Office
Incheon District Court Decision 2011Guhap1133 Decided June 30, 2011
November 15, 2011
February 7, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on February 13, 2009 against the plaintiff shall be revoked.
The reasoning for the court's explanation on this case is as stated in the reasoning for the judgment of the court of first instance, except where "2.2.18" of No. 16 of the judgment of the court of second instance is " February 13, 2009", and therefore, it is identical to the part of the judgment of the court of first instance. Thus, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.