필요적 전치요건을 갖추지 못하여 부적법하다.[국승]
District Court-2015-Gu Group-5236 ( October 14, 2015)
It is unlawful because it fails to meet the requisite requirements for transfer.
It is unlawful as it does not receive a request for examination or a request for support, which is a necessary pre-trial procedure.
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Seoul High Court 2015Nu63830
Fixed00
00. Head of tax office
June 3, 2016
June 24, 2016
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Cheong-gu Office
The judgment of the first instance shall be revoked. On May 1, 2014, the imposition of capital gains tax of 70,043,000 (including additional tax) for the Plaintiff for the year 2013 that the Defendant rendered against the Plaintiff shall be revoked.
The reasoning for the court’s explanation on the instant case is as follows, except for the rejection of each description of Gap evidence No. 18 (including additional numbers) which is insufficient to admit the plaintiff’s assertion as evidence submitted in the trial, and therefore, it is identical to the part of the reasoning of the judgment of the first instance, and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.