Incheon District Court 2009Gudan1539 (01.07)

Early High Court Decision 2009Du1619 (Law No. 96.03)

propriety of the disposition of this case as non-business land by deeming it not to be self-sufficient;

In light of the fact that the claimant served as the representative of dentist, service business, and construction business, it seems not easy to cultivate the land at the same time while engaging in the above work, and even if he was able to manage temporarily the cultivation of the land of this case at the weekend or holiday, it is difficult to view that the claimant was self-facing.

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's disposition of imposition of capital gains tax of KRW 120,815,590 against the plaintiff on January 5, 2009 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as stated in the reasoning of the judgment of the court of first instance except for the following cases. Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

▣ 제1심 판결문 2쪽 10째줄 "2009. 3. 18."을 "2009. 3. 13."로 고친다.

▣ 제1심 판결문 3쪽 밑에서 8째줄 "치과의료업을 하여 왔고" 다음에 "2005. 5.경에 는 목동에도 AAA치과를 개업하였다가 2006. 6.경 이를 폐업하였는데, 이 사건 토지의 보유기간에 해당하는 2003년부터 2007년까지 위 각 AAA치과에서 매년 2-3억 원의 수입을 벌었으며"를 추가한다.

2. Conclusion

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 with this conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.