Seoul Administrative Court 2017Gudan25215 (2018.09)

Since the land of this case cannot be seen as land prohibited or restricted from use pursuant to statutes, the disposition of this case which deemed land for non-business use is legitimate.

(As stated in the first instance judgment, the use of the public register shall not be deemed to have been prohibited or restricted pursuant to the relevant statutes, considering the following: (a) the public record does not prohibit or restrict the possibility of use of farmland as farmland; (b) the National Land Planning and Utilization Act or the Housing Act does not explicitly prohibit or restrict the possibility of use as farmland; and

Article 104-3 of the Income Tax Act and Article 168-14 of the Enforcement Decree of the Income Tax Act

2017Nu81030 The revocation of disposition to correct and impose capital gains tax, etc.

AA

The Director of Gangnam District Office

Seoul Administrative Court Decision 2017Gudan25215 decided October 25, 2017

March 9, 2018

April 6, 2017

1. The plaintiffs' 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 OO(including additional tax) of capital gains tax belonging to the year 2014 against the plaintiff on November 14, 2016 shall be revoked.

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

The reason for this judgment is as follows: “ March 5, 2014.” of the 5th judgment of the court of first instance shall be deemed to be “ March 6, 2014.” The reason for this judgment is as follows: (a) the reason for the first instance judgment is identical to that of Article 8(2) of the Administrative Litigation Act; and (b) the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

If so, all of the plaintiff's claims shall be dismissed without merit. The judgment of the court of first instance shall be dismissed.

The plaintiff's appeal is dismissed as there is no ground for appeal.