Seoul Administrative Court 201Gudan27608 ( October 27, 2012)

early 201st century0230 (Law No. 1118.09)

It is difficult to recognize land as being valuable for not less than eight years;

In light of the fact that there was another occupation requiring regular management during the retention period of the land, the cultivation of the land appears to have been conducted by a third party, and the right to receive agricultural loss compensation and agricultural product compensation has become final and conclusive, it is difficult to deem that the requirements for reduction or exemption of capital gains tax are met, in view of the fact that the relevant judgment has become final and conclusive.

2012Nu22036 Revocation of disposition of imposing capital gains tax

XX Kim

The Director of the Pacific District Office

Seoul Administrative Court Decision 2011Gudan27608 decided June 27, 2012

November 22, 2012

December 6, 2012

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 imposition of capital gains tax of KRW 000 on September 1, 2010 rendered by the Defendant to the Plaintiff on September 1, 201 shall be revoked.

The reasons for the judgment of the first instance are reasonable. Thus, the court of first instance cited the "4.4.4. 2006.4. 2. 2006." of the first instance court's 3th 11 as "2.2. 206.", "the court of first instance is currently in progress" of the 20th 20th 4th 18 as "the court of first instance became final and conclusive by dismissing the plaintiff's claim", and "the court of first instance has dismissed the plaintiff's claim" of the 4th 18th 4th 18th 4th 4th 4th 4th 4th 4th 196

Therefore, the plaintiff's appeal is dismissed for lack of reason.