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Case Number of the immediately preceding lawsuit
District Court-2015-Gu Group-5274 ( September 9, 2015)
Title
The invalidity of an administrative disposition must be objectively apparent as it is serious that the defect, as well as the reason for illegality in the disposition, has violated the important parts of the law and regulations.
Summary
Since it is possible to accurately investigate the requirements for exemption, such as the cultivation period, farmer, and farmer of farmland, etc. in order to determine whether the exemption from the GGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGR
Related statutes
Article 89-1 of the Income Tax Act: Scope of “one house for one household”
Cases
Seoul High Court 2015Nu60022
Plaintiff
Fixed00
Defendant
000 director of the tax office
Conclusion of Pleadings
August 18, 2016
Imposition of Judgment
September 8, 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. The transfer income tax reverted to the Plaintiff on August 1, 201, which the Defendant rendered to the Plaintiff on August 1, 2011
It confirms that the imposition of KRW 308,218,940 is null and void.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is the same as that of the judgment of the court of first instance, and thus, it is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.