Suwon District Court 2013Gudan1230 ( December 16, 2013)

The early trial 2013 middle 0458

8. Revocation of imposition of capital gains tax applicable to self-taxation reduction or exemption

Even though the application for reduction and exemption of capital gains tax was filed for 8 years after the expropriation of land, it should be discussed whether the imposition of capital gains tax was made according to the failure to meet the requirements for reduction and exemption.

Article 55 (1) and (3) of the Framework Act on National Taxes

2014Nu41697 Revocation of Disposition of Imposing capital gains tax

MoO

Head of Namyang District Tax Office

Suwon District Court Decision 2013Gudan1230 Decided December 16, 2013

June 18, 2014

July 9, 2014

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 defendant's disposition of imposition of capital gains tax belonging to the year 2008 against the plaintiff on April 2, 2012 shall be revoked.

The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it refers to Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Therefore, the lawsuit of this case is dismissed as it is unlawful, and the judgment of the court of first instance is just in its conclusion, and the plaintiff's appeal is dismissed, and it is so decided as per Disposition.