Incheon District Court 2008Gudan2139 ( October 13, 2010)

Early High Court Decision 2008J 2472 (Law No. 9, 2008)

Whether a person has been self-employed for at least eight years;

It is not sufficient to recognize that farmland has been self-fluence in view of the fact that the police officer worked as a police officer for the period of claiming self-fluence, that farmland is registered as self-fluence farmland in the farmland ledger, and that the farmland has been sold as weekend farmland.

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

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance shall be revoked, and the imposition of capital gains tax of KRW 499,676,860 against the plaintiff as of December 26, 2007 by the defendant shall be revoked.

1. Quotation of judgments of the first instance;

The reasoning for the court's explanation on this case is that the part of the reasons for the judgment of the court of the first instance, except for the rejection of additional statements in Gap evidence Nos. 69 through 72,76,83 (including each number), which are insufficient to recognize that the plaintiff had cultivated the farmland of this case, is the same as the part of the reasons for the judgment of the court of first instance. Thus, it is acceptable in accordance with Article 8 (2) of the Administrative Litigation

2.In conclusion

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.