Suwon District Court 2008Guhap1663 (20 May 20, 2009)

Early High Court Decision 2008J 2452 (Law No. 24, 2008)

Farmland for which three years have elapsed since incorporation into a residential area is excluded from reduction and exemption, and there is no exception to the exclusion from reduction and exemption except for phased implementation, delay in compensation, etc.

Farmland for which three years have elapsed from the date of incorporation into a residential area is excluded from reduction and exemption, and exceptions to exclusion from reduction and exemption are only for the implementation of development projects by phase or delay of compensation, and a disposition of replotting, provisional seizure, etc. under the Urban Development Act does not constitute an exception

The contents of the decision shall be the same as attached.

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

1. Claim: The defendant's disposition of imposition of capital gains tax of KRW 132,472,100 on April 1, 2008 against the plaintiff ("the defendant's complaint of April 7, 2008") shall be revoked.

2. Purport of appeal: The part against the plaintiff in the judgment of the court of first instance shall be revoked. The defendant's disposition of imposition of capital gains tax of KRW 132,472,100 against the plaintiff on April 1, 2008 shall be revoked in 121,324,493.

1. Quotation of judgment of the first instance;

The reasoning of this Court's ruling is as follows: (a) it is the entry in the first instance court's judgment, except in the case where the two pages of the first instance court's ruling are 536,900,000 won, both of the "569,000 won" and "36,900,000 won"; (b) therefore, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the part of the disposition of this case exceeding KRW 121,324,493 is illegal. Thus, the plaintiff's claim seeking the revocation of the disposition of this case is accepted within the scope of the above recognition, and the remaining claim is dismissed as it is without merit. The judgment of the court of first instance is justified with this conclusion. Thus, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.