Daejeon District Court 201Guhap3694, 2012.19

Cho Gyeong 2011 Jeon 1616, 2011)

Since landscaped trees are used as a place for planting and storing temporarily until they are supplied, they do not constitute farmland.

(1) It is reasonable to deem that farmland was not farmland at the time of transfer, since it is merely a place for temporarily planting and storing land in the process of creating income from market gains by growing trees in another place and selling commercialized trees at a different place. It is difficult to view that there was no farmland at the time of transfer.

2012Nu2380 Revocation of Disposition of Imposing capital gains tax

AAA

Daejeon Head of the District Tax Office

Daejeon District Court Decision 201Guhap3694 Decided September 19, 2012

May 2, 2013

May 30, 2013

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance is revoked. The defendant's rejection disposition of correction of KRW 000 won of the income tax payable to the plaintiff on January 15, 2011 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for this Court's explanation concerning this case is as follows: "OOO for the witness" of 4th 1st son in the first instance court's reasoning is as stated in the reasoning of the first instance court's judgment, except that it is "the rights and interests of witnesses in the first instance and the second instance court's trial"; and therefore, it shall be accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420

2. Conclusion

Therefore, the judgment of the first instance court is just, and the plaintiff's appeal of this case is dismissed as it is without merit, and it is so decided as per Disposition.