Ulsan District Court 2017-Guhap6703 (O. 29, 2018)

Quotations (not recognized that the land of this case was self-brupted for 8 years)

In accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, the court of first instance shall cite a judgment (no sufficient evidence exists as to the fact that the plaintiff has satisfed the land in

2018Nu21187 Revocation of Disposition of Imposing capital gains tax

United Kingdom A

OO Head of the tax office

Ulsan District Court 2017Guhap6703

September 5, 2018

October 24, 2018

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance court shall be revoked. The defendant's disposition of imposition of capital gains tax for the plaintiff on July 1, 2016 shall be revoked: XX, capital gains tax for the plaintiff on July 1, 2015.

1. Quotation of judgment of the first instance;

The reasons for the statement concerning this case are as follows: ① 4.2) 5 of the judgment of the court of first instance " alone with the facts recognized earlier and the testimony of ParkB by witnesses of this court"; ② 6. "Time" is as stated in the judgment of the court of first instance except that "the time for the last 6............... (i) from August 2009 to January 2016, 2016 (the details of sales by each trader)" is "the sales from August 8, 2009 to January 20, 2016, and even if the plaintiff's home care was done by himself, from August 2009 to December 20, 2015, from the date of transfer of the land of this case, it is recognized only 6 years and 00,000O)."

2. Conclusion

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.