(심리불속행) 양도일 현재 감면대상이 되는 농지에 해당한다고 인정할 증거가 없음[국승]
Seoul High Court 2011Nu28341 (Law No. 11, 2012)
Cho High Court Decision 2010Du3404 ( October 17, 2011)
(ps) There is no evidence to deem that the farmland is subject to reduction and exemption as of the date of transfer.
In full view of the following: (a) it cannot be deemed that the transfer did not constitute farmland but was temporarily closed, taking into account the following: (b) it was used as a pet dog breeding house, waste resources collection and sale business establishment due to illegal changes in the form and quality of land, etc. after the lease of land, and (c) it was not used as farmland; and (d) it was performed after the lessee
2012du1804 Revocation of disposition of imposing capital gains tax
XX
Head of Namyang District Tax Office
Seoul High Court Decision 2011Nu28341 Decided July 11, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided
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