Suwon District Court-2017-Gu Group-101 (2017.08.30)

It is difficult to deem that the instant land was directly cultivated for not less than eight years.

(As in the first instance judgment, it is difficult to recognize that the Plaintiff directly cultivated the instant land for not less than eight years.

Article 69 of the Restriction of Special Taxation Act (Abatement or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

2017Nu69429 Revocation of Disposition of Imposing capital gains tax

OO

O Head of tax office

Suwon District Court Decision 2017Gudan101 Decided August 30, 2017

November 24, 2017

December 15, 2017

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's imposition of the transfer income tax of 20OOO for the plaintiff of 20OO.O.O. shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

The reasons for this decision are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

If so, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance shall be with the same conclusion.

Since the plaintiff's appeal is legitimate, it is dismissed as it is without merit.