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(영문) 서울고등법원 2019.04.10 2018누65370
양도소득세등부과처분취소
Text

1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The grounds for admitting and amending the judgment of the court of first instance are as stated in the reasoning of the judgment of the court of first instance, except where part of the grounds for the judgment of the court of first instance is used as follows. Thus, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

[Supplementary Use] Part 5th of the first instance judgment "H" shall be cut into "Z", and the sixth of the 12th of the 6th 12 "Xel" shall be deleted.

The testimony of J shall be "A's testimony" of the 7th sentence of the first instance court, 16th sentence.

The following parts shall be added to the 7th sentence of the first instance court, the 18th sentence “Insufficient”.

On the other hand, on April 10, 2008, a public official belonging to the king-si conducted an on-site business trip to the land of this case, and then prepared a business trip letter stating that "the land of this case is growing in eight greenhouses, such as selling and selling losses, etc.". According to the contents of the business trip letter, the plaintiff seems to have leased the land of this case to a person who cultivates flowers even around 2008, and does not seem to have been engaged in agriculture (such as farming of crops, such as noise, waves, and worship) as alleged by the plaintiff in the land of this case.

2. In conclusion, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed.

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