Suwon District Court 2010Guhap604 ( October 21, 2010)

Early High Court Decision 2009J3067 ( October 26, 2009)

Income from the transfer of forest trees shall not be regarded as forest income.

(As in the judgment of the court of first instance, the disposition rejecting a request for correction of transfer income tax is lawful on the grounds that it cannot be deemed that the forest land becomes a separate transaction subject to the separate transaction or that the forest land was included in the purchase price of forest land, and that the forest income, which is the income from the transfer of forest trees, was generated.

2010Nu39573 Revocation of disposition rejecting an application for capital gains tax rectification

○ Of species ○

○ Head of tax office

Suwon District Court Decision 2010Guhap604 Decided October 21, 2010

May 4, 2011

May 25, 2011

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on June 5, 2009 for correction of the transfer income tax for the year 2005 shall be revoked.

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

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.