Suwon District Court 2012Guhap943 ( November 02, 2012)

Board of Audit and Inspection ( October 25, 201)

It is difficult to recognize that farmland has been self-sufficient for not less than eight years;

It is difficult to recognize that farmland has been cultivated directly for at least eight years in light of the fact that there was business income during the period of farmland possession, that there was no objective data on the yield or sales of crops corresponding to the farmland ownership, and that the receipt, etc. submitted has been made about the transaction before farmland inheritance, etc.

Article 69 of the Restriction of Special Taxation Act

2012Nu35766 Ascertainment of revocation of request for rectification

IsaA

port of origin

Suwon District Court Decision 2012Guhap943 Decided November 2, 2012

September 27, 2013

November 8, 2013

The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on January 12, 201 against the plaintiff shall be revoked.

1. Quotation of judgment of the first instance;

The reasons for this decision are as follows: (a) entry of evidence Nos. 17 and 23-1 through 3 of "No. 23-23 of "No. 3 of "No. 18" in the judgment of the court of first instance, and the testimony of ParkB by the witness of the court of first instance is modified to "No. 23 and 27 of "No. 3 of "No. 18" (including the provisional number)",

2. Conclusion

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