양도소득세부과처분취소
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 is as follows, except for the addition of the following, and thus, it is consistent with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The following shall be added to the 6th sentence of the first instance court's decision.
In full view of the purport of the argument in the statement No. 6-2 of the evidence No. 6-2 of this case, even though the plaintiff received compensation for trees as obstacles at the time of transferring the land of this case, according to the fact-finding results with respect to the Korea Land and Housing Corporation, most of the above trees are not the plastic house of the plaintiff's assertion, but rather the land of this case constructed by chemical group around the "Gcafeteria cafeteria" building of this case, and it is difficult to deem that the plaintiff cultivated them for sale purposes. In full view of the purport of the whole argument in the statement No. 3-1, No. 3-2, No. 11-2, No. 11-7 of this case, the plaintiff purchased agricultural materials such as fertilizers and agricultural chemicals from 2002 to 2011, it is recognized that the plaintiff purchased agricultural materials such as fertilizers, agricultural chemicals, etc. from 201-1 of the evidence No. 3 of this case, the plaintiff at the time of transferring the land of this case was divided into the land of this case and remaining area.
(1) The following facts are added to the judgment of the court of first instance No. 5 of the first instance. Inasmuch as farmland was owned by another person, and thus, it is insufficient to recognize that the Defendant cultivated flowerss on the instant land only due to the purchase of agricultural materials.
(4) "Land prescribed by Presidential Decree" in the main sentence of Article 69 (1) of the Act means that a person has cultivated the farmland for at least three years from the time of its acquisition to the time of its transfer (where the farmland eligible for management transfer subsidies under paragraph (3) is transferred to the Korea Rural Community Corporation or a corporation under paragraph (2).