Case Number of the immediately preceding lawsuit
Suwon District Court-2014-Gu Group-31227 ( November 27, 2015)
Case Number of the previous trial
Early High Court Decision 2014J 804 (Law No. 15, 2014)
Title
It shall not be deemed that a photographic photo is confirmed to be a site, and thus, it cannot be deemed to have been used.
Summary
(as with the judgment of the first instance, it appears in the state of a site which is a photographic photo, and it shall be deemed as farmland and it shall not be recognized as reduction or exemption.
Cases
2015Nu71855 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
Park AA
Defendant, Appellant
BB Director of the Tax Office
Judgment of the first instance court
Suwon District Court Decision 2014Gudan31227 Decided November 27, 2015
Conclusion of Pleadings
July 1, 2016
Imposition of Judgment
August 12, 2016
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The Defendant’s imposition of capital gains tax of KRW 99,683,080 on November 1, 2013 against the Plaintiff on November 1, 2011 shall be revoked.
Reasons
1. Quotation of the reasons for the judgment of the first instance;
This decision is identical to the reasoning of the judgment of the court of first instance, and therefore, Article 8(2) of the Administrative Litigation Act, the Civil Procedure Act
The reference shall be made pursuant to the main sentence of Article 420.
2. Conclusion
Thus, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall conclude this conclusion.
Since the plaintiff's appeal is legitimate, it is dismissed as it is without merit. It is so decided as per Disposition.
partnership.