Suwon District Court 2009Guhap10841 (Law No. 17, 2010)

Early High Court Decision 2008J 3761 (Law No. 30, 2009)

It is difficult to see that farmland has been directly depreciated.

Even if the workplace was located near the location of the farmland, the Plaintiff was able to live in a division after marriage and had a stable income while working for the corporate company from the age of 25 to the age of 25, the Plaintiff’s livelihood appears to have been maintained as earned income.

2010Nu2164 Revocation of disposition of revocation of capital gains tax rectification notice

Mari-gu

O Head of tax office

Suwon District Court Decision 2009Guhap10841 Decided June 17, 2010

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 788,970,370 against the plaintiff on September 1, 2008 shall be revoked.

The reasoning for this Court's explanation is as stated in the judgment of the court of first instance, in addition to adding "the plaintiff's 's 's 's 's 's 's '' or 1/2 or more of the 's 's 's 's 's ''' cultivation by cultivating or cultivating by using his own 's 's '' even if the 's 's 's 's 's 's ''' or 's 's 's cultivation by cultivating or cultivating by cultivating with his own 's ',' which is the 's 's 's 's 's '