Suwon District Court 2012Guhap8312 (17 April 2013)

It is difficult to recognize that construction costs have been paid.

It is difficult to accept the fact that evidence, such as a written estimate, etc. submitted after the purchase of forest land, has been filed, which was not submitted at the time of reporting the transfer income tax or the request for adjudication, and it is difficult to recognize that the construction cost has been paid due to no objective evidence

Article 21 of the Income Tax Act

2013Nu13732 Revocation of imposition of capital gains tax

LAA

Head of the tax office

Suwon District Court Decision 2012Guhap8312 Decided April 17, 2013

November 19, 2013

December 13, 2013

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’s imposition of the capital gains tax of 2008 against the Plaintiff on August 1, 201 shall be revoked.

1. Quotation of judgment of the first instance;

The court's explanation on this case is the same as the statement of the reasons for the decision of the court of first instance. Thus, the court's explanation is based on 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 seeking the cancellation of the disposition of this case shall be 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 so decided as per Disposition.