양도당시 토지가 농지로 이용되거나 일시적 휴경상태에 있었던 것으로 인정할 수 없음[국승]
Seoul High Court 2013Nu8167 ( December 29, 2013)
early 201 Heavy 5102 ( October 16, 2012)
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;
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
Income Tax Act
Supreme Court Decision 2013Du20967 ( October 24, 2018)
UN*
○ Head of tax office
Seoul High Court Decision 2013Nu8167 Decided 29, 2013
201.24
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 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