Seoul Administrative Court 201Gudan22597 ( October 27, 2012)

early 2011west 1043 (Law No. 19, 2011)

It has been recognized that farmland has been self-arable for not less than 8 years.

In light of the fact that it seems possible to sufficiently cultivate when considering the size of farmland, the location of the farmland and the place of the residence business are located in the same Gu, the real estate rental business, etc. operated with the help of his family, and the fact that the substitute farmland is acquired after the expropriation of farmland and is currently forming a farmer's house, etc., it is recognized that the farmland has been self-confis

Article 69 of the Income Tax Act shall be reduced or exempted from transfer income tax for self-farmland farmland.

Article 66 of the Enforcement Decree of the Restriction of Special Taxation

2012Nu2210 Revocation of imposition of capital gains tax

leAA

Director of the District Office

Seoul Administrative Court Decision 2011Gudan22597 decided June 27, 2012

May 21, 2013

June 28, 2013

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The Defendant’s disposition of imposing capital gains tax of KRW 000 on the Plaintiff on August 0, 2010 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation concerning this case is the same as that for the judgment of the court of first instance, and thus, it shall be accepted by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed. It is so decided as per Disposition.