Suwon District Court 2009Guhap2837 (2010.04.06)

Cho High Court Decision 2009J3531 ( December 18, 2009)

Appropriateness of the assertion that the land was cultivated directly

Although business registration has been made under the name of the husband, it is reasonable to view that the husband cultivated the farmland ledger and the rice income preservation direct payments, etc.

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, and the disposition of imposition of capital gains tax of KRW 121,960,000 against the Plaintiff on July 1, 2009 by the Defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasons why a member should explain this case are the same as the part of the reasoning of the judgment of the court of first instance, and thus, they are cited by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.