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(영문) 서울고등법원 2012. 11. 09. 선고 2012누4380 판결

8년 이상 자경한 것으로 인정하기 어려움[국승]

Case Number of the immediately preceding lawsuit

Suwon District Court 201Guhap10165 ( October 06, 2012)

Case Number of the previous trial

Early High Court Decision 201J 0785 ( October 26, 2011)

Title

It is difficult to recognize as being a serious one for not less than eight years.

Summary

(1) In light of the fact that it is difficult to recognize that a company or a financial institution operates a company or as a member of the National Assembly and directly cultivated his/her own labor in light of his/her status, work details, social activities, etc., and that his/her family, such as mother, appears to have overall management of the cultivation of farmland, etc., it shall not be deemed that he/she

Cases

2012Nu4380 Revocation of imposition of capital gains tax

Plaintiff and appellant

Shin XX

Defendant, Appellant

The superintendent of the tax office

Judgment of the first instance court

Suwon District Court Decision 201Guhap10165 Decided January 6, 2012

Conclusion of Pleadings

October 16, 2012

Imposition of Judgment

November 9, 2012

Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked.

The Defendant’s disposition of imposing capital gains tax of KRW 000 for the year 2009 against the Plaintiff on December 8, 2010 is revoked.

Reasons

1. Quotation of judgment of the first instance;

The court's explanation concerning this case is the same as the statement of the reasons for the judgment of the court of first instance. Thus, it shall accept this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim seeking the cancellation of the disposition of this case shall be dismissed as it is without merit, and the judgment of the court of first instance is justified as it is with this conclusion, and it is so decided as per Disposition.