Incheon District Court 2009Gudan1966 (1.07)

Review Transfer 2009-0150 (Law No. 28, 2009)

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

The payment was received while serving in the construction company for the period of farmland retention, and the fact that the real estate brokerage office was opened and operated, and the simple receipt of fertilizers, etc. presented by direct cultivation evidence, which is not recognized as the claimant's own competition, is unclear.

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 shall revoke the imposition of KRW 186,215,150 for the plaintiff on April 1, 2009.

1. Acceptance of a judgment of the court of first instance;

This court's explanation on this case is the same as the part of the reasons for the judgment of the court of first instance, except for the rejection of additional description of Gap evidence Nos. 12 through 17 (including each number) as evidence insufficient to reverse the facts recognized by the court of first instance, and it is also accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Then, the judgment of the first instance is just, so the appeal of the plaintiff is dismissed, and it is judged the same as the order.