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(영문) 대법원 2014. 01. 24. 선고 2013두20967 판결

양도당시 토지가 농지로 이용되거나 일시적 휴경상태에 있었던 것으로 인정할 수 없음[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2013Nu8167 ( December 29, 2013)

Case Number of the previous trial

early 201 Heavy 5102 ( October 16, 2012)

Title

land at the time of its transfer shall not be deemed to have been used as farmland or to have been in a temporary absence;

Summary

In light of the fact that land was used as a site of a building or a site of waste materials, etc., it cannot be deemed that land was used as a site of a building, and that there was a temporary absence, and that there was a person who has no farming event at the time of the declaration of transfer income tax, it is difficult to view that the transferred land constitutes a self-arable farmland even if it was assessed as

Related statutes

Income Tax Act

Cases

Supreme Court Decision 2013Du20967 ( October 24, 2018)

Plaintiff-Appellant

UN*

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

Seoul High Court Decision 2013Nu8167 Decided 29, 2013

Imposition of Judgment

201.24

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant 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. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent