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Case Number of the immediately preceding lawsuit
Suwon District Court-2017-Gu Group-6765 ( December 20, 2017)
Title
8 Whether the requirements for reduction or exemption for the year are satisfied
Summary
The requirements for reduction and exemption for 8 years in the land of this case asserted by the plaintiff cannot be acknowledged in light of the status of crops and the period of the plaintiff's income and stay abroad.
Related statutes
Article 69(1) of the Restriction of Special Taxation Act
Cases
2018Nu32912
Plaintiff and appellant
KimA
Defendant, Appellant
BB Director of the Tax Office
Judgment of the first instance court
Suwon District Court Decision 2017Gudan6765 Decided December 20, 2017
Conclusion of Pleadings
June 1, 2018
Imposition of Judgment
July 6, 2018
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 transfer income accruing from January 15, 2016 to the plaintiff in 2012.
The imposition of tax of KRW 00,000,000 and the imposition of KRW 000,000,000 for the transfer income tax of year 2013
Each cancellation shall be revoked.
Reasons
1. Quotation of the reasons for the judgment of the first instance;
This decision is based on Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is identical to the reasoning of the judgment of the court of first instance except for the dismissal of the following contents:
The 1325 "△△△△△, 1325" of the 2nd 4th Myeon, shall be deemed to be "△△△△△, 1345".
The "0,000,000 won for transfer income tax" in the 2nd 9,10th 2nd 9,10th 10th 2nd 2nd 2nd 2nd 2nd 2nd 2nd 2nd 2nd.
The "00,000,000 won for transfer income tax" in the 11st page of the 2nd page shall be "00,000,000 for transfer income tax".
Each "witness" of the 4th parallel parallels and 5th parallels shall be considered as a "witness of the first instance trial".
2. Conclusion
Therefore, the plaintiff's claim of this case 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.