Daejeon District Court 2014Gudan10087 ( October 25, 2014)

Cho Jae-chul2013 Before 3480 ( November 29, 2013)

Revocation of a disposition rejecting capital gains tax correction;

No reduction shall be made because it does not fall under large-scale development projects (a) prescribed in Article 66 (4) 1 of the Restriction of Special Taxation Act or any inevitable cause (b) prescribed by Ordinance of the Ministry of Strategy and Finance.

Daejeon High Court 2014Nu11227 Revocation of Disposition Rejecting capital gains tax;

OOO and one other

Daejeon director of the tax office

Daejeon District Court Decision 2014Gudan10087 Decided July 25, 2014

November 13, 2014

December 11, 2014

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The decision of the first instance is revoked. The defendant's rejection disposition against the plaintiffs on January 21, 2013 is revoked.

1. Quotation of judgment of the first instance;

The reasons for this court's explanation are as stated in the reasoning of the judgment of the first instance, except for the fact that there is no evidence to acknowledge it as to the 5th 8th th th th th 8 of the judgment of the first instance, and that there is no evidence to acknowledge it only by the entries and images of Gap evidence 5 and 6 (including the provisional number), and that there is no other evidence to acknowledge it. Thus, it is reasonable to accept it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420

2. Conclusion

Therefore, the plaintiffs' claim of this case is dismissed in its entirety due to the lack of reason, and the judgment of the court of first instance is just, and the plaintiffs' appeal is dismissed in its entirety due to the lack of reason, and it is so decided as per Disposition.