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Case Number of the immediately preceding lawsuit
District Court 2013Gudan220
Case Number of the previous trial
The early 2012 middle 2715
Title
No tax reduction or exemption for a period of eight years shall be recognized by deeming the applicant's earned income, etc.
Summary
(As with the judgment of the first instance court) The fact that the applicant's wage and salary income and the real place of residence cannot be seen as his domicile on the resident registration and therefore, the applicant cannot be deemed to have self-employed for not less than eight
Related statutes
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Cases
Seoul High Court 2014Nu58077 Revocation of Disposition of Imposing Capital Gains Tax
Plaintiff and appellant
IsaA
Defendant, Appellant
Head of the Pakistan Tax Office
Judgment of the first instance court
Suwon District Court Decision 2013Gudan220 Decided June 30, 2014
Conclusion of Pleadings
April 30, 2015
Imposition of Judgment
May 28, 2015
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance is revoked. The defendant's disposition of imposition of capital gains tax of KRW 100,853,390 against the plaintiff on September 1, 2011 shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is as follows, and therefore, it is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
Parts to be added
○ The following shall be added to the next 10th of the fourth judgment of the first instance.
The Plaintiff asserts that the transfer income tax should be reduced or exempted as the “farmland on November 1, 2001,” asserting that the real estate of this case was fully reduced or exempted on the grounds that the land was divided into the land prior to the division of the instant real estate in AAAAB BB B, BB-Gu, 88-4, 69-14, and 146 square meters prior to the expropriation in the State in 2004, and that the transfer income tax on the said land was “self-deed in 8 years.”
2. Conclusion
Therefore, the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.
(c)