Case Number of the immediately preceding lawsuit
District Court-2015-Gu Group-5236 ( October 14, 2015)
Title
It is unlawful because it fails to meet the requisite requirements for transfer.
Summary
It is unlawful as it does not receive a request for examination or a request for support, which is a necessary pre-trial procedure.
Related statutes
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Cases
Seoul High Court 2015Nu63830
Plaintiff
Fixed00
Defendant
00. Head of tax office
Conclusion of Pleadings
June 3, 2016
Imposition of Judgment
June 24, 2016
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Cheong-gu Office
The judgment of the first instance shall be revoked. On May 1, 2014, the imposition of capital gains tax of 70,043,000 (including additional tax) for the Plaintiff for the year 2013 that the Defendant rendered against the Plaintiff shall be revoked.
Reasons
The reasoning for the court’s explanation on the instant case is as follows, except for the rejection of each description of Gap evidence No. 18 (including additional numbers) which is insufficient to admit the plaintiff’s assertion as evidence submitted in the trial, and therefore, it is identical to the part of the reasoning of the judgment of the first instance, and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of
Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.