Daejeon District Court 2012Gudan2004 ( December 19, 2013)

It is difficult to recognize that it was farmland at the time of the date of the sales contract or was a temporary state of absence.

As shown in the judgment of the first instance;

Since there was a permit for the diversion of farmland by the transferee before the date of the transfer of land, the issue of whether the land was self-owned at the time of the transfer should be determined on the basis of the date of the sale contract. In light of the airline margin, it is difficult to view that the transferred land was farmland used for the actual cultivation at the time of the sale contract or that it was a temporary suspension

2013Nu151 Revocation of disposition of imposing capital gains tax

United StatesA

Head of Busan District Tax Office

Daejeon District Court Decision 2012Gudan2004 Decided September 6, 2013

December 5, 2013

December 19, 2013

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 the capital gains tax belonging to the year 2010 against the plaintiff on February 8, 2012 shall be revoked.

1. Quotation of judgment of the first instance;

The court's explanation on this case is the same as the part of the reasoning of the judgment of the court of first instance, and thus cite it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. Conclusion

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