Cheongju District Court 2015Guhap306 (2015.0716)

Whether the land of this case is subject to reduction or exemption of capital gains tax for eight years;

The land of this case is the land acquired by donation, and the land of this case, which is not equipped with farming requirements, does not constitute reduction or exemption of capital gains tax.

Article 69 of the Restriction of Special Taxation Act

Daejeon High Court (Cheongju) 2015Nu10934

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ㅁㅁ세무서장

National Rotations

December 16, 2015

January 13, 2016

1. The plaintiff's appeal is all dismissed.

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

제1심 판결을 취소한다. 피고 ㅁㅁ세무서장이 2013. 8. 1. 원고에 대하여 2009년도 양도소득세 52,649,180원을 과세한 처분 및 피고 흥덕구청장이 2013. 8. 1. 원고에 대하여 2009년도 주민세 5,264,910원을 과세한 처분을 각 취소한다.

1. Quotation of judgment of the first instance;

Article 8(2) of the Administrative Litigation Act, civil law, since the reasoning of this court's judgment is identical to that of the first instance court.

It shall be quoted by the main sentence of Article 420 of the Litigation Act.

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and all of the plaintiffs' appeals are dismissed. It is so decided as per Disposition.