Seoul Administrative Court 2010Gudan27175 ( October 24, 2011)

The early 2010 depth092

Since it is not possible to have engaged in forestry, the transfer of forest trees shall be subject to the transfer income tax.

(The same as the judgment of the court of first instance) If the transfer of forest trees is not deemed to fall under the business of forestry, etc., the transfer income tax shall be imposed by considering the entire forest land as the transfer income tax, and there is no justifiable reason for additional tax reduction

2011Nu25205 Revocation of disposition of imposing capital gains tax

IsaA

Head of the Do Tax Office

Seoul Administrative Court Decision 2010Gudan27175 decided June 24, 2011

November 8, 2011

December 27, 2011

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. The defendant shall revoke the disposition of imposition of capital gains tax of KRW 199,276,970 against the plaintiff on February 4, 2010.

The court's reasoning is the same as the part of the reasoning of the judgment of the court of first instance, and thus accepts it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. Thus, the judgment of the court of first instance is justifiable, and the plaintiff's appeal is dismissed as it is so