양도소득세경정처분취소
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, with the exception of dismissal or addition of some contents, and thus, it is identical to the reasoning of the judgment of the court of first instance. Thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the
"Article 66 (5)" in Part 19 of the Judgment of the court of first instance shall be deemed to be "Article 66 (4)".
"Acts and subordinate statutes" shall be added next to "the same as the above" in Part 5 of the judgment of the first instance.
The statement in the fourth 8th h of the judgment of the court of first instance is to read “only the testimony of the witness at the video and the appellate trial and the witness at the appellate trial”.
The following shall be added to the fourth decision of the court of first instance No. 14:
【A’s video 1 and 2 cannot be identified as to whether crops are planted on the instant land, and according to each video 1 through 3 of the evidence Nos. 9-1 to 3, it can be confirmed that part of the instant land were planted. However, most of the instant land appears to be miscellaneous, and each video 1 to 3 of the evidence Nos. 10-4 is not to have taken the instant land, but to have planted the instant land as of September 18, 2012, according to the images of evidence Nos. 10-4, it is difficult to view that the Plaintiff’s business income at September 18, 2012 exceeds KRW 37 million per annum.
2. The judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.