(심리불속행) 농지 경영에 직접적으로 필요한 토지로 보기 어려워 비사업용토지에 해당함[국승]
Seoul High Court 2011Nu28761 ( December 22, 2011)
early 2010 Heavy3099 ( December 22, 2010)
(F) Land for non-business use that is not directly necessary for the management of farmland.
(In order to fall under farmland, it is not sufficient to simply provide convenience in the management of farmland, and it is required to be "necessary land" in the management of farmland, and it is not sufficient to recognize that the land in this case has functioned as land directly necessary for the management of farmland. Therefore, it is legitimate to regard it as non-business land.
Article 104-3 of the Income Tax Act
Article 168-8 of the Enforcement Decree of Income Tax Act
2012du2092 Revocation of disposition of imposing capital gains tax
XX
The director of the Southern Incheon District Office
Seoul High Court Decision 2011Nu28761 Decided December 22, 2011
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent
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