Jeonju District Court 201Guhap1679 ( November 22, 2011)

early 2011 Gwangju 1030 (Law No. 18, 2011)

The cultivation period of the predecessor before the amendment shall also be added to the cultivation period of the heir under the Acts and subordinate statutes before the amendment.

(1) According to the Restriction of Special Taxation Act prior to the amendment, in calculating the cultivation period of farmland, the provision adding up the cultivation period of a decedent shall not apply only between the transferor and the immediately preceding decedent, but also be applied between the immediately preceding decedent and the predecessor.

Article 69 of the Restriction of Special Taxation Act

Article 66 of the Enforcement Decree of the Restriction of Special Taxation

(B) The revocation of revocation of the request for capital gains tax correction

XX

Head of the Jeonju Tax Office

Jeonju District Court Decision 201Guhap1679 Decided November 22, 2011

April 16, 2012

April 30, 2012

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 refusal to correct the transfer income tax for the year 2009 against the plaintiff on December 22, 2010 shall be 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 of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is citing this by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.