이 사건 토지가 양도소득세 대토감면대상에 해당되는 지 여부[국승]
Whether the land of this case constitutes an object of reduction or exemption from capital gains tax;
The plaintiff did not meet the requirements of re- village and self-defense for the previous farmland and substitute farmland. The original disposition is legitimate.
Article 69 of the Restriction of Special Taxation Act
Supreme Court Decision 2016Du65572
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ㅁㅁ세무서장
The second instance decision
National Rotations
April 13, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining the judgment of the court below in light of the records of this case, the argument on the grounds of appeal is dismissed.
It is recognized that there is no reason to constitute Article 4 of the Act on Special Cases concerning Vehicles.
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided by the assent of all participating Justices.
(2) It is so decided as per Disposition.