Suwon District Court-2015-Gu Group-31064 ( December 09, 2015)

Early High Court Decision 2014-China-4780 ( December 18, 2014)

Land for which no authorization has been obtained again after the completion of authorization of a forest management plan shall be applicable to non-business land.

(1) Since it is reasonable to view that the land for which no authorization has been obtained after the completion of the forest management plan was approved falls under the land for non-business and the forest trees planted on the ground are transferred along with the land in this case, it cannot be deemed that the planted forest trees are subject to taxation of business income.

Articles 19, 51, 94, 104-3, 168-6, and 168-9 of the Income Tax Act

Seoul High Court 2016Nu31106 Revocation of Disposition imposing capital gains tax

Doo

000 director of the tax office

Suwon District Court Decision 2015Gudan31064 Decided December 9, 2015

July 15, 2016

August 19, 2016

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 imposition of capital gains tax of KRW 43,681,890 against the plaintiff on July 1, 2014 shall be revoked.

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

It shall be quoted by the main sentence of Article 420 as it is.

2. Conclusion

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

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