Seoul Administrative Court 2012Gudan779 ( October 16, 2013)

It is reasonable to view that a person directly cultivated a parcel of land, such as growing and growing trees on the land.

In light of the fact that a landscape business is carried on for the sale of trees while growing trees, that a landscape business is received for the sale of trees, that is registered as farmland on the farmland ledger, that is, ornamental trees are entered in the ornamental trees, and that a considerable amount of revenue has been reported while carrying on the landscape business, etc., it is reasonable to deem that a person directly cultivated trees by growing trees or growing them on land.

2013Nu5489 Revocation of imposition of capital gains tax

KoreaA

Head of Nowon Tax Office

Seoul Administrative Court Decision 2012Gudan7779 decided January 16, 2013

October 1, 2013

October 18, 2013

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The Defendant’s disposition of imposition of the capital gains tax of 2009 against the Plaintiff on August 11, 201 is revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation concerning this case is as follows: Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act shall be cited, except for the part concerning "Article 69" in Part 6 of the judgment of the court of first instance as "Article 69."

2. Conclusion

Therefore, the plaintiff's claim seeking the cancellation of the disposition of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed. It is so decided as per Disposition.