Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2015Gudan59399 (2016.04.01)
Case Number of the previous trial
National Tax Service Examination Transfer 2015-0021 (2015.09)
Title
The cultivation of farmland is deemed a corporation and is not subject to the reduction or exemption of capital gains tax.
Summary
(See the judgment of the court of first instance) The cultivation of the farmland owned by the plaintiff for at least eight years is not the plaintiff but the non-party corporation, and the plaintiff is not subject to the reduction or exemption of capital gains tax.
Related statutes
Article 69 of the Restriction of Special Taxation Act
Cases
2016Nu40988 Revocation of Disposition of Imposing capital gains tax
Plaintiff and appellant
AAA
Defendant, Appellant
BB Director of the Tax Office
Judgment of the first instance court
Seoul Administrative Court Decision 2015Gudan59399 decided April 1, 2016
Conclusion of Pleadings
July 12, 2016
Imposition of Judgment
August 12, 2016
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 defendant shall revoke the disposition of imposition of KRW 0,000,000 (including additional tax of KRW 0,000,000) on the plaintiff on December 1, 2015.
Reasons
1. Quotation of judgment of the first instance;
The court's explanation of this case 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.
2. Conclusion
If so, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit.