조세심판원 질의회신 | 2000-03-14 | 재산46014-317 | 기타
Property 46014-317 ( March 14, 2000)
If previous farmland was leased to another person or by surrogate cultivator, it does not constitute substitute soil for non-taxable farmland.
Since the requirements for substitute farmland should be applicable to both the previous farmland and the newly acquired farmland that are cultivated by the transferor, if the previous farmland was leased to another person or by surrogate cultivator, the provisions for non-taxation of capital gains tax on substitute farmland shall not apply.
[Non-taxable Transfer Income]