농지 대토에 대한 양도소득세 감면[국승]
Seoul High Court 2009Nu23138 (Law No. 11, 2010)
Reduction of or exemption from capital gains tax on substitute land for farmland
The land is judged as leased to others by considering the fact that the land was self-defensed, but the obstacle compensation, real farming compensation, all of which were paid to third parties as the land is expropriated.
The contents of the decision shall be the same as attached.
Park ○
Head of Namyang District Tax Office
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition