Daejeon District Court 2013Gudan173 (26 July 2013)

The disposition of exclusion from reduction or exemption is legitimate because it is difficult to recognize it as a self-fluence of substitute farmland.

(As in the judgment of the court of first instance) It is difficult to deem that it was difficult for a semiconductor company to directly stile rice farmers in the substitute farmland in light of the form of work and income amount, and that it is difficult to deem that it satisfies the requirements for reduction and exemption of capital gains tax due to substitute farmland because it is highly likely that the surrogate cultivator would act by proxy in the light of the confirmation and statement of the location of the farmland.

2013Nu3090 Revocation of Disposition of Imposing capital gains tax

IsaA

The Director of the National Tax Service

Daejeon District Court Decision 2013Gudan173 Decided July 26, 2013

October 31, 2013

November 14, 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 belonging to the year 2006 against the plaintiff on February 1, 2012 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for the court’s explanation on the instant case is as follows: (a) the term “Oly 1,821 square meters” in Section 5 of the judgment of the court of first instance is used as “Oly 307 mal. 1,821 square meters” in Section 5 of the judgment of the court of first instance; and (b) in addition, it is identical to the entry of the judgment of the court of first instance. As such, it is intended to accept it as it is in accordance with

2. Conclusion

Therefore, the plaintiff's claim is 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 without merit. It is so decided as per Disposition.