Busan District Court-2016-Gu Partnership-22507 ( October 14, 2016)

It cannot be deemed that the Plaintiff’s farmland in this case was self-fluored for not less than eight years.

It is insufficient to recognize that the plaintiff was engaged in cultivating crops on the farmland in this case for not less than 8 years or engaged in cultivating not less than 1/2 of the farming work with the plaintiff's labor force.

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

2016Nu23721 (Law No. 10, 2017)

○ Kim Young-deok

○ Head of tax office

on January 20, 2010

on October 10, 2017

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 imposition of capital gains tax of KRW 265,265,554 and additional tax of KRW 21,154,958 against the Plaintiff on November 12, 2015 shall be revoked.

1. Quotation of judgment of the first instance;

The court's explanation on the instant case is identical to the grounds for the judgment of the court of first instance, and thus, citing it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed in its entirety as it is without merit, and the judgment of the court of first instance is just and it is so decided as per Disposition as the plaintiff's appeal is dismissed.