Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2010Gudan21214 ( October 17, 2011)
Case Number of the previous trial
Cho High Court Decision 2010Du0549 ( October 30, 2010)
Title
It is difficult to recognize that they have been self-employed for not less than eight years.
Summary
(As with the judgment of the first instance court), it is insufficient to recognize that farmland has been self-covered for not less than eight years in light of the fact that there are no special circumstances to live separately with the wife of foreigners and their children who are elementary school students, etc., and thus, a disposition rejecting a request for correction of capital gains tax reduction or exemption is lawful.
Cases
2011Nu1871 Revocation of Request for Revision of Transfer Income Tax
Plaintiff and appellant
XX
Defendant, Appellant
Head of Mapo Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 2010Gudan21214 decided May 17, 2011
Conclusion of Pleadings
October 11, 2011
Imposition of Judgment
November 15, 2011
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 shall be revoked. The defendant's rejection disposition against the plaintiff on November 17, 2009 against the plaintiff shall be revoked.
Reasons
The reasoning of this court's reasoning is that the part of the judgment of the court of first instance is identical to the part of the judgment of the court of first instance, except for the reason that the court of first instance moved the part of 'multi-city 18' to 'multi-city 16 September 2005, 2005, Seoul Mapo-gu 00-00 1st and 0000 OO-dong 000,000 O-dong 300,000 O-dong 300,000 O-dong 100 O-dong 100 O-dong 200 O-dong 100 O-dong 300 O-dong 300 O-dong of the court of first instance's
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.