농작물의 경작에 있어 농작업의 2분의 1 이상을 자기의 노동력으로 실제 자경하였는지 여부[국승]
Busan District Court-2015-Gu Partnership-1428 ( April 28, 2016)
Whether not less than 1/2 of the farming works in the cultivation of crops has been actually cultivated with their own labor;
(1) The plaintiff does not meet the requirements for reduction or exemption as stipulated in Article 69(1) of the Restriction of Special Taxation Act and Article 66 of the former Enforcement Decree of the Restriction of Special Taxation Act, since it is difficult to view that the plaintiff is engaged in the cultivation of crops or 1/2 or more of the farming work with his own labor.
Article 69 of the Restriction of Special Taxation Act (Abatement or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Busan High Court 2016Nu21176 Revocation of Disposition of Imposing capital gains tax
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○ Head of tax office
Busan District Court Decision 2015Guhap1428 Decided April 28, 2016
November 23, 2016
December 21, 2016
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of capital gains tax of KRW 182,005,540 against the plaintiff on June 1, 2014.
1. Quotation of judgment of the first instance;
The reason for this court's ruling is as follows: Article 8 (2) of the Administrative Litigation Act and the main text of Article 40 of the Civil Procedure Act are as follows: (a) the plaintiff, in accordance with the first instance court's ruling, has repeatedly accepted the same argument in the first instance court, and even if the plaintiff, considering the allegations and reasons partially supplemented in the trial, has been reviewed, the first instance court's judgment is justifiable).
2. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.