Suwon District Court 2010Guhap673 ( October 21, 2010)

Early High Court Decision 2009J3078 ( October 26, 2009)

Since the transfer of forest trees cannot be recognized as forest income, the disposition rejecting a request for correction of transfer income tax is legitimate.

(The same as the judgment of the first instance court) there is no data on the fact of afforestation, there is no tax return or payment of the forest income tax on forest land, and only the confirmation document of afforestation alone is insufficient to deem that the forest trees have been afforested (road planting) or that the afforestation period has elapsed for more than five years, so the transfer of forest trees cannot be recognized as forest income, so a disposition rejecting a request for correction of transfer income tax is legitimate.

2010Nu39580. Revocation of a disposition rejecting a request for rectification of capital gains tax

○ Of species ○

○ Head of tax office

Suwon District Court Decision 2010Guhap673 Decided October 21, 2010

June 17, 201

June 24, 2011

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's disposition rejecting an application for capital gains tax revision against the plaintiff on June 5, 2009 shall be revoked.

The reasons for this decision are as shown in the judgment of the first instance, so the plaintiff's appeal is dismissed. It is so decided as per Disposition.