Suwon District Court 2010Guhap158 ( October 18, 2010)

Early High Court Decision 2009J3866 ( December 28, 2009)

The time of acquisition of inherited land related to the reduction or exemption of capital gains tax for public works;

The acquisition time of inherited land related to the reduction or exemption of the capital gains tax on land, etc. for public works shall be deemed the acquisition time by applying the previous provisions if it is transferred before January 1, 2009.

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, and the imposition disposition of KRW 20,501,650 against the plaintiff on September 1, 2009 by the defendant shall be revoked.

1. Quotation of judgments of the first instance;

The reasoning for the court's explanation on this case is as stated in the reasoning for the judgment of the court of first instance, except for the correction of 20/100 "10/100 of the 3th judgment of the court of first instance" to 10/100, and therefore, it is also accepted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Consultations

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.