Case Number of the immediately preceding lawsuit
Incheon District Court 201Guhap1133 (Law No. 1111.30)
Case Number of the previous trial
early 2010 Heavy2117 ( October 16, 2015)
Title
Since the feasibility of forest trees is not recognized, the transfer of forest trees is subject to transfer income tax.
Summary
(1) Since it is reasonable to view that forest trees are not transferred in the course of operating a forestry as a business, but merely transferred as a constituent part of the land by transferring the forest land, i.e., its fixtures, etc., by transferring the forest land, a disposition rejecting a request for correction by calculating the transfer income tax based on the total transfer value
Related statutes
Article 19 of the Income Tax Act
Article 94 of the Income Tax Act
Cases
2011Nu26314 Revocation of disposition rejecting an application for capital gains tax rectification
Plaintiff and appellant
Hongx
Defendant, Appellant
The Director of Incheon Tax Office
Judgment of the first instance court
Incheon District Court Decision 2011Guhap1133 Decided June 30, 2011
Conclusion of Pleadings
November 15, 2011
Imposition of Judgment
February 7, 2012
Text
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 defendant's rejection disposition against the plaintiff on February 13, 2009 against the plaintiff shall be revoked.
Reasons
The reasoning for the court's explanation on this case is as stated in the reasoning for the judgment of the court of first instance, except where "2.2.18" of No. 16 of the judgment of the court of second instance is " February 13, 2009", and therefore, it is identical to the part of the judgment of the court of first instance. Thus, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.