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Case Number of the immediately preceding lawsuit
Suwon District Court 2010Guhap324, 011.04
Case Number of the previous trial
National Tax Service Review Transfer 2010-0092 (2010.10)
Title
The disposition rejecting a request for correction by deeming the transfer of forest trees as capital gains not business income is legitimate.
Summary
(1) Since it is reasonable to view that forest trees are not transferred by the Plaintiff in the course of engaging in forestry as business, but only those fixtures are transferred as constituent parts of the land, namely, the land. Therefore, the disposition rejecting the Plaintiff’s request for correction by calculating the transfer income tax based on the total transfer value of forest land as a whole is lawful.
Cases
2011Nu15192 Revocation of disposition of refusal to request capital gains tax rectification
Plaintiff and appellant
AAAC certificate
Defendant, Appellant
Head of the Pakistan Tax Office
Judgment of the first instance court
Suwon District Court Decision 2010Guhap3324 Decided April 12, 2011
Conclusion of Pleadings
September 23, 2011
Imposition of Judgment
November 1, 2011
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant's refusal to correct the capital gains tax against the plaintiff on January 25, 2010 shall be revoked.
Reasons
The reasons for this decision are as shown in the judgment of the first instance, and they are cited. Accordingly, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.