양도소득세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasoning of the judgment of the court of first instance concerning this case is that the plaintiff is engaged in cultivating crops or growing perennial plants for not less than eight years on the land of this case, even in full view of both the statements in Gap evidence 19, Gap evidence 20-1, and 20-2, and the fact-finding results on the National Assembly Secretariat of this court, which were additionally submitted by the plaintiff in the first instance trial on the evidence of the evidence presented by the plaintiff.
In addition, the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for addition to the determination that it is difficult to recognize that not less than 1/2 of farming work was cultivated or cultivated with one-half of his own labor, and therefore, it shall be cited as it is in accordance with Article 8(2
2. In conclusion, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.