양도소득세등부과처분취소
1. Of the judgment of the first instance court, the part against the plaintiff falling under the order to revoke below shall be revoked.
Defendant.
1. The reasons for the entry of this case by the court of first instance concerning this case are as stated in the reasons for the judgment of the court of first instance except for the submission or addition of a part of the judgment of the court of first instance as follows. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
(hereinafter the meaning of the abbreviationd language used in this subparagraph is the same as the judgment of the first instance). 2. 2. Part 12, written or added, " March 14, 2013", and "additional tax for unfaithful payment", written in the second sentence 12, shall be added to " March 14, 2013." and "additional tax for unfaithful payment".
Part 4 of the 13th page "The only image submitted by the plaintiff is that "the evidence submitted by the plaintiff alone is not less than eight years between 1951 and 1962."
The following shall be deleted from 5.7 to 7.9, and the following shall be added to 11.
According to the evidence No. 13 of "A", as in the land of this case, the judgment of the court below on the pre-determination of transfer income tax for 2009 on L, Forest and M Forest for the first time divided from the land of this case, "The plaintiff's assertion that he resided in the surrounding area for 11 years from 1951 to 1962 after he succeeded to the above two parcels of land and forest, and that he did not have credibility when considering the present situation at the time (625)" is recognized. However, the above pre-assessment decision was about land separate from the land of this case, just because the above determination was made, the plaintiff was about the land of this case more than a certain degree and more than eight years from 1951 to 1962, and it is difficult to directly cultivate the land of this case in accordance with the requirements for reduction or exemption of transfer income tax under Article 69 (1) of the former Restriction of Special Taxation Act and Article 66 (13) of the former Enforcement Decree of the Restriction of Special Taxation Act."