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(영문) 부산고등법원 2015. 08. 05. 선고 2014누11710 판결
양도농지 및 대토농지를 직접 경작하였다고 보기 어려움[국승]
Case Number of the immediately preceding lawsuit

Changwon District Court 2014Guhap920 ( October 24, 2014)

Title

It is difficult to see that transferring farmland and substitute farmland have been cultivated directly.

Summary

(The same as the judgment of the first instance) It shall not be deemed that the transferred farmland was directly cultivated for three or more years before the transfer date, and it shall not be deemed that the substitute farmland was directly cultivated after the acquisition thereof.

Related statutes

Article 70 of the Restriction of Special Taxation Act (Abatement or Exemption of Transfer Income Tax on Substitute Land for Farmland)

Cases

2015Nu11710 Revocation of Disposition of Imposing capital gains tax

Plaintiff and appellant

○ ○

Defendant, Appellant

Head of △ District Office

Judgment of the first instance court

Changwon District Court Decision 2014Guhap920 Decided October 24, 2014

Conclusion of Pleadings

2015.07.01

Imposition of Judgment

15.08.05

Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The judgment of the first instance is revoked. The transfer income tax reverted to the Plaintiff for the year 2012, which the Defendant rendered on September 2, 2013.

85,039,350 won shall be revoked.

Reasons

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation is as follows: (a) the reasoning for the judgment of the first instance is the same as that for the judgment of the first instance (it is not different from the fact-finding and judgment of the first instance even in light of the evidence submitted additionally by the Plaintiff in the trial and the testimony of the witness of the second instance; and (b) accordingly, it is acceptable in accordance with Article 8(2) of the

2. Conclusion

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

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