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(영문) 대법원 2010. 09. 09. 선고 2010두11283 판결

농지 대토에 대한 양도소득세 감면[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu23138 (Law No. 11, 2010)

Title

Reduction of or exemption from capital gains tax on substitute land for farmland

Summary

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 decision

The contents of the decision shall be the same as attached.

Plaintiff-Appellant

Park ○

Defendant-Appellee

Head of Namyang District Tax Office

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

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