Suwon District Court-2017-Gu Group-8075 (2018.04.04)

Cho Jae-2017-China-0459 ( April 20, 2017)

Article 66(14) of the Enforcement Decree of the Restriction of Special Taxation Act

When farmland is transferred after the enforcement date of Article 66 (14) of the Enforcement Decree of the Restriction of Special Taxation Act, if the previous business income is at least 37 million won, it shall be excluded from the period of self-election.

Article 66 (14) of the Restriction of Special Taxation Act

2018Nu42810 Revocation of Disposition of Imposing capital gains tax

KimA

BB Director of the Tax Office

Suwon District Court Decision 2017Gudan8075 Decided April 4, 2018

October 8, 2018

October 31, 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. The imposition of capital gains tax of KRW 196,410,820 (including additional tax) for the Plaintiff on October 4, 2016 by the Defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reason why this Court is used in relation to this case is as stated in the reasoning of the first instance judgment except for the fact that the "Article 69 (14)" of Section 4, 18 of the first instance judgment is "Article 66 (14)" as "Article 66 (14)." Thus, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure

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 as it is concluded, and the plaintiff's appeal is dismissed.