(심리불속행) 농작물의 2분의 1이상을 자기 노동력에 의하여 경작한 것으로 인정하기 어려움[국승]
Daegu High Court 201Nu878 ( October 28, 2011)
early 2010Gu0285 ( October 25, 2010)
(C) It is difficult to recognize that not less than 1/2 of crops have been cultivated with their own labor;
In light of the fact that the name of the representative is entered in the registry and the business registration of several corporations, and that it seems to have been difficult to cultivate crops, etc. in the transferred land, and that the major farming works of the transferred land were stated by the third party, etc., it is difficult to recognize that the transferred land has been self-sufficient for not less than eight years.
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
2011Du29618 Revocation of Disposition of Imposing capital gains tax, etc.
United StatesA
Head of Dong Daegu Tax Office
Daegu High Court Decision 2011Nu878 Decided October 28, 2011
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, it is so decided as per Disposition by the assent of all participating Justices on the bench.
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final