Seoul Administrative Court-2013-Gu Group-17759 ( October 22, 2014)

It is difficult to apply the reduction and exemption of the land of this case for eight years.

(as in the judgment of the first instance court) In full view of the lack of evidence to prove that the plaintiff's main business and self-competitive business have been committed, it is difficult to apply reduction or exemption for a period of eight years.

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

Seoul High Court 2014Nu43570 Revocation of Disposition imposing capital gains tax

KimA

AA Head of the Tax Office

Seoul Administrative Court Decision 2013Gudan17759 Decided January 22, 2014

oly 2014.18

2, 2014.08

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 imposition of capital gains tax of KRW 234,473,070 and special rural development tax of KRW 8,224,260 against the Plaintiff on January 1, 2013 shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

The reason for this decision is the same as the reason for the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of

2. Conclusion

Therefore, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.