Suwon District Court-2015-Gu Group-31224 (205.09)

No person shall be deemed to have cultivated directly for more than 8 years.

It is insufficient to recognize that the land in this case is engaged in cultivating crops on a regular basis or directly cultivating at least 1/2 of the farming works with his own labor, and thus the initial disposition is lawful.

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

2015Nu60398 Revocation of Disposition of Imposing capital gains tax

AA

BB Director of the Tax Office

May 10, 2016

1. The plaintiff's appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 194,092,850 on August 11, 2014 by the defendant against the plaintiff on August 11, 2014 shall be revoked.

1. Quotation of judgment of the first instance;

The court's explanation of this case is the same as the statement of the reasons for the judgment of the court of first instance. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.