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Case Number of the immediately preceding lawsuit
Suwon District Court 2010Guhap468 (2010.08)
Case Number of the previous trial
Cho High Court Decision 2009J3115 ( October 20, 2009)
Title
It does not meet the requirements of residence and cultivation to obtain the reduction or exemption of capital gains tax on the substitute land for farmland.
Summary
(1) Not only does it meet the requirements of residence and cultivation to obtain a reduction or exemption of capital gains tax on substitute farmland, but also did not directly cultivate farmland at the time of transfer;
Text
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant's imposition of capital gains tax of KRW 111,040,000 for the plaintiff on July 1, 2008 shall be revoked.
Reasons
1. Quotation of judgments of the first instance;
This court's reasoning is the same as the entry of the reasoning of the judgment of the court of first instance. Thus, this court's reasoning is acceptable in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Consultations
Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.