Suwon District Court 201Guhap10691 (2012.06)

Review Transfer 2011-0106 (Law No. 27 June 2011)

It is difficult to recognize that transferred farmland is of a maximum of eight years;

In light of the fact that it is difficult to recognize that a person engaged in real estate rental business at the same time with his own labor, and that he did not submit objective data related to his progress even though he owned a considerable amount of farmland in addition to the transferred farmland, it is difficult to recognize that the person engaged in real estate rental business for at least eight years in light of the fact that he did not have engaged in real estate rental business

2012Nu26472 Revocation of imposition of capital gains tax

Park AA

Head of Pyeongtaek Tax Office

Suwon District Court Decision 201Guhap10691 Decided July 6, 2012

June 18, 2013

July 26, 2013

1. The plaintiff's appeal is dismissed.

2. A port consumption shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked.

The Defendant’s disposition of imposition of capital gains tax of KRW 000 for the year 2009 against the Plaintiff on March 1, 201 is revoked.

1. Quotation of judgment of the first instance;

This court's explanation on this case is the same as the reasons stated in the first instance court's decision, except that there are testimony of "PP" for "PP" for "PP" for "PP" for "PP" for "P" for "PP" and "PK" for "L" for the purpose of Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Thus, the plaintiff's claim seeking the cancellation of the disposition of this case can be dismissed due to the lack of reason, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.