8년 이상 직접 경작하지 않은 것으로 보고 양도소득세 감면을 부인하여 과세한 처분은 적법함[국승]
Suwon District Court 2010Guhap7056 ( October 16, 2011)
early 209 Heavy3022 (2010.03.09)
Any disposition that is imposed by denying the reduction or exemption of capital gains tax by deeming that it has not been cultivated directly for at least eight years is legitimate.
(1) Since it is reasonable to view that, even after a donation of land was made by his father and a third party, after his father died, the third party cultivated the land and the plaintiff has attempted to grow up with simple cultivation for not less than eight years, it is insufficient to recognize that the plaintiff has cultivated directly for not less than eight years.
2011Nu5270 Revocation of disposition to impose capital gains tax
IsaA
Head of Pyeongtaek Tax Office
Suwon District Court Decision 2010Guhap7056 Decided January 6, 2011
September 7, 2011
October 19, 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 disposition of imposition of capital gains tax of KRW 66,344,110 against the plaintiff on July 10, 2009 is revoked (the plaintiff's complaint on July 13, 2009 seems to have been erroneously stated in subparagraph 1).
The reasons for the judgment of this court are as follows: the reasons for the judgment of the court of first instance are the reasons for the judgment of the court of first instance, except for adding "All the evidence (including the testimony of the senior witness at the court of first instance) submitted by the plaintiff" to "as of July 10, 2009" and "as of July 14, 2009" to "as of July 10, 2009, and as of July 4, 11, and 12". The judgment of the court of first instance is just, and the appeal submitted by the plaintiff is dismissed.