Changwon District Court-2015-Gu Partnership-20372 ( September 15, 2015)

Cho-2013-Divisions-4886 ( December 10, 2014)

In light of the fact that a large enterprise is employed as a worker, it is difficult to recognize such fact.

When it is difficult to believe that the assertion that he/she engaged in cultivation on a holiday day while working as a large enterprise employee is difficult to believe that he/she has been engaged in cultivation on a holiday day, and that the fact of overseas stay, etc. is confirmed on the date when the land price

Article 69 of the Restriction of Special Taxation Act (Abatement or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

Busan High Court (Capwon) 2015Nu1557 revocation of disposition to impose capital gains tax.

유■■

Head of Changwon Tax Office

Changwon District Court Decision 2015Guhap20372 Decided September 15, 2015

ocil 23, 201

April 20, 2016

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 imposition of capital gains tax of KRW 129,90,980 against the Plaintiff on August 5, 2013 by the Defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's explanation is the same as the reasoning of the judgment of the court of first instance. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act (it is not different from the judgment of the court of first instance even considering the evidence additionally submitted by the plaintiff in the trial).

2. Conclusion

If so, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall conclude this conclusion.

Since the plaintiff's appeal is legitimate, it is dismissed. It is so decided as per Disposition.