Changwon District Court 2016-Gu Joint-52727 ( May 16, 2017)

No capital gains tax reduction regulation shall apply to the land for which three years have elapsed since the date of incorporation into the residential area;

Farmland located in a residential area and for which three years have elapsed from the date of incorporation into such area shall not be subject to the application of the capital gains tax reduction or exemption regulations for self-Cultivating farming.

(C)The revocation of the disposition imposing capital gains tax, etc.

Plaintiff, Appellants

AA

O Head of tax office

Changwon District Court Decision 2016Guhap52727 Decided May 16, 2017

October 18, 2017

November 1, 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 is revoked. The transfer income tax reverted to the Plaintiff in February 22, 2016, which the Defendant rendered to the Plaintiff on February 22, 2016

The disposition of imposition by members of XX, Trade-Level, and Trade-Level Institute shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this Court is that the reasoning of the judgment of the first instance is the same as that of the judgment of the first instance, except for adding "the results of fact inquiry into BB market by this Court" to "the statement of evidence No. 3, No. 15 of the judgment of the first instance," and therefore, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. Conclusion

Therefore, the judgment of the court of first instance is just and the plaintiff's appeal is dismissed. It is so decided as per Disposition.