(심리불속행) 자경사실을 인정할 수 없어 대토농지에 대한 감면을 배제한 처분은 적법함[국승]
Seoul High Court 201Nu30269 (Law No. 16, 2012)
National Tax Service Review and Transfer 2010-0162 (Law No. 23, 2010)
(ps) Any disposition that excludes reduction or exemption of substitute farmland because it is not possible to recognize the fact of self-defense is legitimate.
(C) Even if the Plaintiff did not intend to cultivate part of the previous farmland, it cannot be deemed that the Plaintiff directly cultivated the farmland, and it cannot be deemed that there was a container for the purpose of cultivating mushrooms, etc. in part of the farmland, but there is insufficient evidence to acknowledge it. Thus, the disposition excluding the reduction or exemption of capital gains tax on the substitute farmland is legitimate.
Article 70 of the Restriction of Special Taxation Act
2012du12327 Disposition of revocation of imposition of capital gains tax, etc.
Won XX
Head of Namyang District Tax Office
Seoul High Court Decision 2011Nu30269 Decided May 16, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.
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