양도소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment of the court of first instance is as follows, except for the addition of the following '2. Additional Judgment' with respect to the part emphasized by the plaintiff in this court, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Additional determination
A. The gist of the Plaintiff’s assertion emphasized in this court is that the instant disposition should be revoked in this court, emphasizing that the Plaintiff directly cultivated the instant land from July 2, 1990 to December 20, 2013, excluding the period from July 2006 to July 20, 2006, at least eight years from the remainder excluding the period from July 1990 to December 20, 2006.
B. In light of the following circumstances, comprehensively taking account of the descriptions of evidence Nos. 1, 3, and 10, the witness F of the first instance trial, and the overall purport of the testimony and pleading, the Plaintiff was ordinarily engaged in rice farming in the instant land for not less than eight years from 190 to 2006, considering that the evidence submitted by the Plaintiff at the first instance court was included in the evidence No. 16 to 19, and the witness of this court, P, and N’s testimony.
Since it is difficult to view that the plaintiff cultivated 1/2 or more of farming work with his own labor, the plaintiff's above assertion cannot be accepted, and the fact-finding and decision of the first instance court are justifiable.
① From around 1990 to 1992, F cultivated the instant land while paying the Plaintiff the so-called land as rent.
② The Plaintiff asserts that the Plaintiff cultivated the instant land again from the end of 1992 or from the end of 1993, which was after F cultivated the instant land, but around 192 or 1993, the Plaintiff, in addition to the instant land, shall also engage in the business of Hoju-si Qua 1,166 square meters, R. 818 square meters, S. 1,562 square meters, and Cheongju-si, Cheongju-si.