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, which cited the reasoning of the judgment, is to be stated in this judgment, is as stated in the reasoning of the judgment of the court of first instance, except for the Plaintiff’s addition of or emphasizing in the trial at the time of the trial as follows. Thus, the reasoning of this judgment is to be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Judgment on the plaintiff's assertion
A. The summary of the argument 1) The burden of proof as to the fact that the land constitutes a non-business land subject to heavy capital gains tax is the tax authority claiming it. In order to be lawful for the disposition of this case, it is insufficient to have a passive judgment that the Plaintiff was not aware of the fact that it was for not less than eight years in the land of this case, and it should be acknowledged that the Plaintiff was not less than eight years in the land of this case. Nevertheless, the first instance court determined that the disposition of this case was lawful on the ground that the Plaintiff cannot be deemed to have changed the land of this case. The first instance court erred by omitting judgment as to whether the land of this case constitutes a non-business land subject to heavy capital gains tax (hereinafter “section 1”).
(2) The Plaintiff did not constitute non-business land, but constitutes the subject of reduction or exemption of capital gains tax, as it did not fall under the instant land for non-business purposes for at least eight years.
Nevertheless, the Defendant’s disposition that applied the tax rate of non-business land was unlawful, deeming that the Plaintiff did not directly own the instant land, thereby excluding the reduction or exemption of capital gains tax.
(hereinafter referred to as the “section 2”). (b)
Judgment
1 In general, in a lawsuit seeking revocation of a tax imposition disposition, a statement of taxation
The burden of proof for a case is the taxable person.
(c).