Suwon District Court-2015-Gu Group-30801 ( December 02, 2015)

The term "open land" which is held by a homeless person means the land which is not used for any purpose.

The term "open land" which is held by a homeless person means the land which is not used for any purpose, and where the land is leased for a parking lot, it does not fall under the case regardless of the lessee's income.

Scope of other land used for the business under Article 168-11 of the Enforcement Decree of the Income Tax Act

Seoul High Court 2015-Nu72957 Revocation of a disposition rejecting capital gains tax correction

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○ Head of tax office

Suwon District Court Decision 2015Gudan30801 Decided November 25, 2015

2016.08.18

2016.09.08

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 capital gains tax of the year 2010 reverted to the Plaintiff on June 2, 2014 by the Defendant

The rejection disposition against claims shall be revoked.

1. Quotation of judgment of the first instance;

This Court's decision is identical to the reasons for the first instance court's decision, and therefore, Article 8 (2) of the Administrative Litigation Act and the citizen

It shall be quoted in accordance with the main sentence of Article 420 of the Private Litigation Act.

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.