Suwon District Court 2010Guhap12980 ( December 08, 2010)

Early High Court Decision 2009J2671 (Law No. 17, 2010)

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

(as in the judgment of the court of first instance), although it is alleged that the defendant had cultivated the mith directly, it is necessary to provide more direct and detailed evidence about the importation, etc., but it does not submit any other evidence.

2011Nu363 Revocation of Disposition of Imposing capital gains tax

LAA

○ Head of tax office

Suwon District Court Decision 2010Guhap12980 Decided December 8, 2010

June 15, 2010

August 17, 201

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 of imposing capital gains tax of KRW 48,416,879 against the plaintiff on April 6, 2009 shall be revoked.

1. cite the judgment of the first instance;

The reasons why this Court is used in relation to this case are as follows. The reasons for this Court's decision are as follows: Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Parts used for cutting.

The term "the 11th day of the 02th day" refers to the land of this case as "the person resides or resides in the area where the land of this case is located."

Under ○2, 8,7th below, 11,15th above the 4th "third land" shall be regarded as 'third land', 6,5th below the 2nd, 3rd above the 4th, 2, 4th above, 4th below, 2, 2, 3th below the 9,7, and 6th below the 1,2 second land.

The fact that "the fact is recognized to be the 10th day below the 4th day," and the fact that KimA acquired shares in the land of this case, such as the plaintiff, is recognized as having been re-established and self-congested, and the reduction or exemption of capital gains tax by farmland substitute land is recognized."

2. Conclusion

The appeal is dismissed.