Chuncheon District Court 2012Guhap575 ( September 21, 2012)

early 2012 Heavy0147 ( October 14, 2012)

No land may be deemed as nominal trust or directly cultivated for at least eight years;

(1) There is no evidence to acknowledge that the land was under a clan title trust from a clan, and it can be recognized that the land was cultivated directly for not less than eight years since the acquisition of the land by a third party in return for the management of a mountain.

(Chuncheon)Revocation of disposition of revocation of imposition of capital gains tax 2012Nu1070

NewA

Chuncheon Director of the Tax Office

Chuncheon District Court Decision 2012Guhap575 Decided September 21, 2012

January 23, 2013

February 5, 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 disposition of imposition of capital gains tax of KRW 000 on December 5, 201 against the plaintiff on December 5, 201 shall be revoked.

The reasoning for the court's explanation on this case is as follows: (a) except for adding the descriptions or images of evidence A 7 or 11 as evidence insufficient to acknowledge the plaintiff's respective arguments, it is identical to the ground for the court of first instance, and (b) under Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, this is cited as it is. Thus, the judgment of the court of first instance is legitimate, and thus, the plaintiff's appeal is