Incheon District Court 2008Gudan1761 (209.04.09)

Transfer2008-0090 (25. 2008.07.25)

Reduction of or exemption from capital gains tax for self-farmland for 8 years;

Unlike the place of residence of family members located in the original distance, it is difficult to recognize that they resided in the location of land and cultivated land by social norms. Since they continuously live with wage and salary income earners, they cannot be deemed to have been engaged in cultivating crops or engaged in at least 1/2 of the farming with their own labor.

The contents of the decision shall be the same as attached.

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 shall revoke on April 1, 2008 the disposition of imposition of capital gains tax of KRW 38,973,470 for the plaintiff on April 1, 2006.

The reasoning for this Court’s explanation is as shown in the judgment of the first instance, except for the addition to the fact that the evidence presented by the Plaintiff alone is insufficient to recognize that the Plaintiff had cultivated the land of this case directly for at least eight years. Therefore, this Court cited it as it is.

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.