농지대토에 의한 양도소득세 비과세요건에 해당하지 아니함[국승]
Seoul High Court 2013Nu1517 ( October 02, 2013)
No capital gains tax exemption requirement by farmland substitute land shall be applicable.
Even though it is required to reside in the large land for not less than 3 years, there is no ground to deem that this case had been residing and self-employed for not less than 3 years.
Article 89 subparagraph 4 of the former Income Tax Act
2013Du23218 Revocation of Disposition of Imposing capital gains tax
KimA
The Director of Gangnam District Office
Seoul High Court Decision 2013Nu1517 Decided October 2, 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 falls under 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