Suwon District Court 208Guhap4287 (O6.30, 2009)

Early High Court Decision 2008J 1653 (Law No. 21, 2008)

Reduction of or exemption from capital gains tax on substitute land for farmland

The land is judged as leased to others by considering the fact that the land was self-defensed, but the obstacle compensation, real farming compensation, all of which were paid to third parties as the land is expropriated.

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

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 126,765,470 against the plaintiff on February 1, 2008 shall be revoked.

The reasoning of this court concerning this case is that the plaintiff's assertion is insufficient to recognize that the plaintiff's own land at the time of transfer as evidence added to "○○○ 697-2" of the second 4th - of the judgment of the court of first instance, and that the plaintiff's assertion is the same as the reasoning of the judgment of the court of first instance except for the plaintiff's rejection of evidence Nos. 12, No. 15-35 of the evidence No. 12 or No. 15-35 of the judgment of the court of first instance and the testimony of E.A. of E. of E. witness at the court of first instance. Thus, it is cited as it is in accordance with Article 8 (2) of the Administrative Litigation

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.