Suwon District Court 2009Guhap80 (No. 15, 2009)

early 208 Heavy2581 ( October 07, 2008)

Whether it has been done directly in applying capital gains tax reduction or exemption pursuant to farmland substitute land;

Since farmland is far away from 20 km, it is deemed not easy to cultivate farmland at the same time, there is no objective data that the plaintiff voluntarily cultivated farmland, such as the current status of ownership of agricultural machinery, details of agricultural shipment, etc.

The contents of the decision shall be the same as attached.

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 31,786,840 against the plaintiff on January 3, 2008 by the defendant shall be revoked.

The court's explanation of this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

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