임목의 양도를 사업소득이 아닌 양도소득으로 보고 경정청구 거부한 처분은 적법함[국승]
Suwon District Court 2010Guhap324, 011.04
National Tax Service Review Transfer 2010-0092 (2010.10)
The disposition rejecting a request for correction by deeming the transfer of forest trees as capital gains not business income is legitimate.
(1) Since it is reasonable to view that forest trees are not transferred by the Plaintiff in the course of engaging in forestry as business, but only those fixtures are transferred as constituent parts of the land, namely, the land. Therefore, the disposition rejecting the Plaintiff’s request for correction by calculating the transfer income tax based on the total transfer value of forest land as a whole is lawful.
2011Nu15192 Revocation of disposition of refusal to request capital gains tax rectification
AAAC certificate
Head of the Pakistan Tax Office
Suwon District Court Decision 2010Guhap3324 Decided April 12, 2011
September 23, 2011
November 1, 2011
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's refusal to correct the capital gains tax against the plaintiff on January 25, 2010 shall be revoked.
The reasons for this decision are as shown in the judgment of the first instance, and they are cited. Accordingly, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.