8년 이상 자경하였다고 인정하기 어려움[국승]
Seoul Administrative Court 2010Gudan21214 ( October 17, 2011)
Cho High Court Decision 2010Du0549 ( October 30, 2010)
It is difficult to recognize that they have been self-employed for not less than eight years.
(As with the judgment of the first instance court), it is insufficient to recognize that farmland has been self-covered for not less than eight years in light of the fact that there are no special circumstances to live separately with the wife of foreigners and their children who are elementary school students, etc., and thus, a disposition rejecting a request for correction of capital gains tax reduction or exemption is lawful.
2011Nu1871 Revocation of Request for Revision of Transfer Income Tax
XX
Head of Mapo Tax Office
Seoul Administrative Court Decision 2010Gudan21214 decided May 17, 2011
October 11, 2011
November 15, 2011
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 November 17, 2009 against the plaintiff shall be revoked.
The reasoning of this court's reasoning is that the part of the judgment of the court of first instance is identical to the part of the judgment of the court of first instance, except for the reason that the court of first instance moved the part of 'multi-city 18' to 'multi-city 16 September 2005, 2005, Seoul Mapo-gu 00-00 1st and 0000 OO-dong 000,000 O-dong 300,000 O-dong 300,000 O-dong 100 O-dong 100 O-dong 200 O-dong 100 O-dong 300 O-dong 300 O-dong of the court of first instance's
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.