Non-taxation for farmland and requirements for reduction and exemption for 8 years self-farmland;

Since the fact of self-defense is not objectively proven, it is legitimate to exclude the exemption from capital gains tax following the transfer of self-Cultivating farmland for not less than eight years, and the exemption from the application of capital gains tax due to the substitute farmland for not less than three years.

Article 89 of the Income Tax Act

Article 153 of the Income Tax Act shall not be levied farmland

1. The plaintiff's appeal shall be lodged.

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 15,559,430 on January 10, 2005 by the defendant against the plaintiff on January 10, 2005 shall be revoked.

1. Details of taxation; and

The reasoning of this court’s reasoning is as follows: (a) even if the Plaintiff submitted the evidence No. 9 to the court of first instance and the testimony of ○○○○ of a witness of the party trial, it is not sufficient to recognize the Plaintiff’s assertion that the Plaintiff’s assertion was made for not less than eight years retroactively from the time of the transfer of each of the instant lands, or for not less than three years retroactively from the time of the transfer of each of the instant lands; and (b) therefore, the Plaintiff’s assertion was stated in the column of the reasoning of the judgment of the court of first instance. Therefore, this is cited as it is in accordance with

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