Suwon District Court 2013Gudan1380 (No. 22, 2013)

land for non-business use because it is not possible to recognize the fact of the re-resident.

The reason why the Plaintiff, who has been suffering from a disease in the old age, was scarcityd for a period of not less than two years away from his family in order to directly cultivate real estate of a considerable area, constitutes land for non-business use, since there is no objective and specific data to prove that the Plaintiff was scarcityd for agricultural products, it is difficult to obtain payment or that there

[Related Acts and subordinate statutes] The entry is as shown in the attached statutes.

2013Nu16038 Revocation of Disposition of Imposing capital gains;

IsaA

Head of Pyeongtaek Tax Office

Suwon District Court Decision 2013Gudan1380 Decided May 22, 2013

February 28, 2014

April 18, 2014

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 shall revoke the imposition of the capital gains tax of the year 201, which belongs to the plaintiff on January 16, 2012.

1. Quotation of the reasons for the judgment of the first instance;

This judgment is based on the reasoning of the judgment of the court of first instance except for the dismissal of the following contents. Therefore, this judgment is based on Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(1) The 3th 8th eth 5th 5th eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth

(2) On the 3rd page 21 only, the statements in each subparagraph alone and the testimony of ParkB-B by a witness of the party concerned who is a resident of the village shall be raised.

2. Conclusion

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