Daegu District Court-2017-Gu Partnership-680 (2017.06)

Cho-2016-Gu-2860 ( December 05, 2016)

The land in this case constitutes land for non-business use for all the period of possession as miscellaneous land and farmland.

The land in this case constitutes land for non-business use both of the miscellaneous land and the period of possession as farmland, and thus, the special deduction for long-term possession cannot be applied.

Article 104-3 of the Enforcement Decree

Daegu High Court-2017-Nu-6908

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○ Head of tax office

. 12, 2018

201.01.26

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance is revoked. The defendant's transfer income tax of 8,000,000,000 against the plaintiff on March 21, 2016.

The disposition of the Board shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of the court in this case is "928,869 won for the second instance court's decision".

Article 169-8(2) of the Enforcement Decree of the Income Tax Act, which is 9,28,698 won, the third 18th 'the Enforcement Decree of the Income Tax Act'

In addition to Article 168-8(2) of the Enforcement Decree, Article 8(2) of the Administrative Litigation Act, Article 8(2) of the Civil Procedure Act, and Article 8(2) of the Administrative Litigation Act, since the reasoning of the judgment of the first instance is the same as that of the judgment of the first instance.

It shall be quoted as it is pursuant to the main sentence of Article 420.

2. Conclusion

Then, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is this.

As the conclusion is the same, the plaintiff's appeal is dismissed. It is so decided as per Disposition.