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Case Number of the immediately preceding lawsuit
Seoul High Court 2016Nu81606 (Law No. 11, 2017.07)
Title
(C) The income from the transfer of trees is not a forest income, but a transfer income is not a forest income, since the forest has not been raised to the trees on the ground of the land.
Summary
Even if the trees on the ground is at least five years of afforestation, the income from the transfer of trees shall not be considered as capital gains, not income from the transfer of trees, but from the transfer of trees, because the forest growing is not growing to the extent that it is growing.
Cases
2017Du58250 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
IsaA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
July 11, 2017
Imposition of Judgment
November 23, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
Since the assertion on the procedure of a trial is clearly justified because it falls under Article 4 of the Act on Special Cases Concerning Procedure for Trial, etc.
The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.
It is so decided as per sentence.