(심리불속행)양도소득세 감면 대상이려면 양도일 현재 농지이어야 함(국승)[국승]
Seoul High Court 2015Nu47029 ( October 21, 2015)
If any transfer income tax is to be reduced or exempted, it shall be farmland as of the date of transfer.
The burden of proving that the land is farmland at the time of transfer is farmland is farmland at the time of transfer is the plaintiff, who is the legal person claiming exemption from the transfer income tax, but the land at the time of transfer is not used as farmland
Article 69 of the Restriction of Special Taxation Act for Self-Cultivating Farmland
2015du5656 The revocation of disposition to impose capital gains tax.
Hyo
○ Head of tax office
Seoul High Court Decision 2015Nu47029 Decided October 21, 2015
February 25, 2016
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 constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by