양도소득세 비과세요건과 장기보유 특별공제 요건을 충족하였는지 여부는 이를 주 장하는 양도자가 적극적으로 입증하여야 함[국승]
Busan High Court 2015Nu20923 ( October 29, 2016)
Whether the requirements for non-taxation of capital gains tax and special deduction for long-term possession are met must be actively proved by the transferor who is responsible for such requirements.
As long as the requirements of residence and the requirements of residence for special deduction for long-term holding cannot be deemed to have been met as the requirements of non-taxation for capital gains tax, the instant disposition is justifiable without considering the requirements of cultivation in the remaining previous farmland, the requirements of cultivation in notification of large land, etc.
Article 70 of the Restriction of Special Taxation Act
Supreme Court Decision 2016Du34080 Decided capital gains tax
AA
00. Head of tax office
The second instance decision
Busan High Court Decision 2015Nu20923 Decided January 29, 2016
May 27, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.
Since the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Settlement of Traffic Accidents are not included in the grounds under each subparagraph of paragraph (3) or are deemed to fall under each subparagraph of paragraph (3), the appeal is dismissed under Article 5 of the same Act.