수목을 식재・관리하는 농작업에 상시 종사하였다고 볼 수 없음[국승]
Daejeon High Court 2013Nu329 (No. 12, 2013)
No person shall be deemed to have been engaged in farming at all times in planting and managing trees.
Since it is difficult to see that a large number of landscaped trees on land used in the management of various businesses, such as a construction company, were engaged in the farming industry or carried out at least 1/2 of the farming industry with its own labor, and there is no objective supporting materials to recognize this, the disposition excluded from reduction or exemption on the ground that the disposition excluded from reduction
2013Du22307 Revocation of Disposition of Imposing capital gains tax
HongA
The Director of the National Tax Service
Daejeon High Court Decision 2013Nu329 decided September 12, 2013
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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by