고액 근로소득자가 대규모 농지의 자경사실을 입증하지 못하므로 농지대토 양도 소 득세 감면요건을 충족하지 않음[국승]
Seoul High Court-2017-Nu-39046 (29 June 2017)
Inasmuch as a large-amount wage and salary income earner fails to prove the fact of a large-scale change in farmland, it does not meet the requirements for reduction or exemption of acquisition tax by transfer of farmland.
(2) The disposition that excludes transfer income tax reduction or exemption on the substitute land for farmland is legitimate, because high-amount of income was generated for a considerable period during the holding period of the farmland in question, and there is no objective evidence to prove that large-scale farmland is engaged in another occupation and self-sufficient.
Article 70 of the Restriction of Special Taxation Act: Reduction or exemption of transfer income tax for self-Cultivating farmland
Supreme Court Decision 2017Du54067 Decided capital gains tax
Park 00
00. Head of tax office
Seoul High Court 2017Nu39046 Revocation of Disposition imposing capital gains tax
oly 31, 2017
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 main text of the grounds of appeal is determined not to include or not to accept the grounds prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.