Daejeon District Court 201Guhap3984, 012.16

Cho High Court Decision 201Na0747 ( October 28, 2011)

It is difficult to recognize that the forest trees are transferred as part of the project separately from forest land;

In light of the fact that the forest management plan is approved or the business registration is not made, and that the subject matter of sale is written only in the forest under the sales contract, etc., it is insufficient to recognize that the forest is operated as a forest and the forest is transferred as part of the project. Therefore, the forest is subject to the transfer income tax due to the transfer of the forest, since the forest is partially transferred.

2012Nu1158 Revocation of Disposition of Imposing capital gains tax

XX

The Director of the National Tax Service

Daejeon District Court Decision 201Guhap3984 Decided May 16, 2012

August 30, 2012

September 20, 2012

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, and the imposition disposition of KRW 000 on December 1, 2010 against the plaintiff on December 1, 201 by the defendant shall be revoked.

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

Therefore, the judgment of the first instance court is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.