Incheon District Court 2009Gudan1324 ( October 15, 2009)

early 208 Heavy2769 (2009.04.07)

Capital gains tax reduction or exemption for farmland substitute land;

With respect to the reduction or exemption of capital gains tax on substitute land for farmland, the fact that he/she has resided in substitute farmland within one year from the date of transfer of the previous land shall not be recognized.

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the plaintiff.

The decision of the first instance court is revoked. The defendant's rejection disposition against the plaintiff on May 1, 2008 is revoked (the purport of the complaint is stated to seek revocation of the disposition of imposition of capital gains tax, but it is clear that the plaintiff seeks revocation of the disposition of rejection of application of capital gains tax correction).

1. Quotation of judgments of the first instance;

The court's reasoning for this case is that the "Special Tax Treatment Control Act of the first instance court No. 11" is "former Restriction of Special Taxation Act (amended by Act No. 9131 of Sep. 26, 2008), "Enforcement Decree of the same Act" is "former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 21064 of Oct. 7, 2008), "No. 10 of the fourth 4th 10" is "No. 2006. 27, Dec. 27, 2006", "No. 17" merely because the plaintiff alleged that the plaintiff had raised farmland at the location of each of the previous cases, "No. 208 for shipping the farmland to another or for expiration of the winter 10th 3th 1st 3th 1st 3th 1st 3th 1st 3th 3th 1st 1st 2012.

2.In conclusion

Therefore, 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.