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(영문) 서울고등법원 2016. 08. 12. 선고 2015누71855 판결
촬영사진상 나대지인 상태로 확인되어 자경하였다고 볼 수 없음[국승]
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.

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