직접 경작하지 않은 대토농지에 대한 감면부인은 정당하다.[국승]
Busan High Court 2013Nu20738 ( October 28, 2014)
The reduction or exemption of substitute farmland which is not directly cultivated is justified.
(See the judgment of the court below) At the time of acquisition and holding of the transferred farmland, the plaintiff was the student status and military personnel status, and it cannot be deemed that he cultivated with 1/2 or more of his own labor as provided in Article 67 (2) of the Restriction of Special Taxation Act, such as the confirmation of student status at the time of acquisition and holding of substitute farmland.
Article 70(1) of the Restriction of Special Taxation Act
2014Du38231 Revocation of Disposition of Imposing capital gains tax
The United States of America
Head of Ulsan District Office
Busan High Court Decision 2013Nu20738 Decided May 28, 2014
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 acceptable or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.