Incheon District Court 2009Gudan451 (20 August 20, 2009)

early 2009 Heavy063 (2009.03.05)

Whether or not farmland has been afforested for 8 years or more;

It is difficult to believe that most of the periods for which the Plaintiff asserted that he was self-employed were engaged in food and miscellaneous retail business, etc.

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 judgment of the first instance shall be revoked. The disposition of imposition of capital gains tax of KRW 116,50,000 against the plaintiff on December 3, 2008 (the plaintiff stated in the complaint on December 11, 2008 as the date of imposition, but the above date is clear that the plaintiff constitutes the date of receipt of the above disposition) shall be revoked.

The reasoning for the court's explanation on this case is as follows: (a) the plaintiff, on December 3, 2008, amended "the first instance court's decision No. 6 of the second instance court's decision No. 2008" to "the plaintiff, on December 11, 2008, received the above disposition on December 11, 2008)"; (b) therefore, it is identical to the ground for the first instance court's decision. Therefore, it cited it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article

Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.