Changwon District Court 2014Guhap920 ( October 24, 2014)

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

(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.

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

2015Nu11710 Revocation of Disposition of Imposing capital gains tax

○ ○

Head of △ District Office

Changwon District Court Decision 2014Guhap920 Decided October 24, 2014

2015.07.01

15.08.05

1. The plaintiff's appeal is dismissed.

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

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.

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.