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Title
Whether the requirements for reduction or exemption of capital gains tax by substitute land are satisfied;
Summary
The judgment of the court of first instance that it is difficult to deem that the plaintiff directly cultivated the substitute farmland of this case for three years or longer after acquiring it.
Cases
2016Nu77218 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
Park ○
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Suwon District Court Decision 2015Gudan33626 Decided November 4, 2016
Conclusion of Pleadings
April 20, 2017
Imposition of Judgment
May 11, 2017
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 000 (including additional tax) that the Defendant rendered to the Plaintiff on December 3, 2014 shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is the same as that of the judgment of the court of first instance, and thus, it is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.