Case Number of the immediately preceding lawsuit
Suwon District Court2013Gudan1519 (27 September 27, 2013)
Title
It is difficult to see that a direct cultivation has been made in view of the fact that the power supply of the land at issue is interrupted and that a third party leases and uses it.
Summary
In full view of the fact that the third party leased and used the key land, the power supply of the key land is prevented, and the claimant has been engaged in the manufacturing industry and wholesale and retail business during the period of holding the key land, it is difficult to see that the claimant was self-employed for not less than eight years.
Cases
Seoul High Court 2013Nu30348 Revocation of Disposition imposing capital gains tax
Plaintiff and appellant
The two AA
Defendant, Appellant
BB Director of the Tax Office
Judgment of the first instance court
Suwon District Court Decision 2013Gudan1519 Decided September 27, 2013
Conclusion of Pleadings
on October 26, 2014
Imposition of Judgment
on 1, 2014
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 shall be revoked. The Defendant’s imposition of capital gains tax of KRW 70,538,120 on October 10, 201 against the Plaintiff on October 10, 201 shall be revoked.
Reasons
The reasoning of this court's decision is as follows. Thus, the reason for this court's decision is the same as that of the court of first instance. Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 42
The judgment of the first instance court, including the time when the plaintiff registered the business operator with respect to "B farm members", the employment relationship, the lease relationship with the land of this case, and the vinyl of this case for one year and two months, etc., were taken as to the facilities such as the plaintiff's land holding period (8 years and two months), their family relations, resident registration details, and the plaintiff directly cultivated the land of this case for eight years or more, it is difficult to accept the contents of Gap evidence 1-1 to 14 (written confirmation of cultivation) submitted by this court in relation to the assertion that the plaintiff directly cultivated the land of this case for eight years or more, even if it is difficult to accept the remaining Gap evidence 2 to 7 (including the paper number), and the judgment of the first instance is justifiable. The appeal by the plaintiff is dismissed.