Suwon District Court-2017-Gu Group-7409 ( October 20, 2017)

Whether the Plaintiff directly cultivated the instant land for at least eight years

The plaintiff has worked as a professional bank during the period of possession of the land of this case, and is unable to prove the fact that the land of this case could have been developed. Thus, the disposition of this case is legitimate (as shown in the judgment of the court of first instance)

Article 69(1) of the Restriction of Special Taxation Act

2017Nu83371 Revocation of disposition of imposing capital gains tax

Red*

*The Director of the Tax Office

Suwon District Court Decision 2017Gudan7409 Decided October 20, 2017

April 6, 2018

May 11, 2018

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. On April 1, 2016, the part (including additional tax) exceeding KRW 9,446,132 of the imposition disposition of capital gains tax of KRW 126,668,301 for the Plaintiff for the year 2013 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation concerning this case is as follows: "327-7" of each "327-7" of the 2nd and 2nd and 6th of the 2nd of the judgment of the first instance; "3,771m2" of the 11st and "3,790m2" of the 2nd of the 2nd of the judgment of the first instance; "2,500,000 won" of the 1st of the 2nd of the 3rd of the judgment; "294,392,960 won" as "2,92,960 won"; "2nd of the 2nd of the 3rd of the judgment" as "3rd of the 3rd of the judgment; "5th of the 3rd of the 3rd of the 4th of the judgment;" "the 1st of the 4th of the judgment" as "the 4th of the Plaintiff's 1st of the 3rd and 4th of the auction" as "the 1st of the 4th of the judgment".

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.