Incheon District Court 2012Guhap1314 (27 December 2012)

early 201J 2339 ( October 04, 2012)

It is difficult to recognize that land falls under farmland as of the date of transfer as a self-owned land for not less than eight years.

(As with the judgment of the court of first instance) In light of the fact that there is no data on income evidence from sale of the original copy of the farmland ledger, self-certification or harvested crops or seedlings and there was no evidence on income from sale, and that there was no farmland cultivation or growing of trees in the transferred land as a result of a field investigation by the tax authorities, and the planted seedlings were left unattended, it is difficult to recognize that they fall under farmland as of the date of transfer as farmland for

2012Nu32743 Revocation of Disposition rejecting an application for rectification of capital gains tax

LAA

Deputy Director of the Tax Office

Incheon District Court Decision 2012Guhap1314 Decided September 27, 2012

March 21, 2013

April 18, 2013

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's rejection disposition against the plaintiff on January 11, 201 against the plaintiff shall be revoked.

1. Quotation of judgment of the first instance;

The reasons for this Court's decision are as follows: (a) the reasons for the first instance court's decision are as follows; (b) except that the phrase "one and two Eul Eul evidence Nos. 5-1, two, and Eul evidence Nos. 7 and eight are "each entry and video of evidence Nos. 5-2, and 8"; and (c) it is cited in accordance with Article 8 (2) of the Administrative Litigation Act, and Article 420 of the Civil Procedure Act.

2. Conclusion

If so, the judgment of the first instance is justifiable, and the plaintiff's appeal is dismissed as it is groundless.