(심리불속행) 8년 자경농지에 대한 양도소득세 감면에서 직접 경작의 의미[국승]
Seoul High Court 2010Nu13519 ( October 07, 2010)
National Tax Service Review and Transfer 2009-0115 (Law No. 22, 2009)
(C) The meaning of direct cultivation in the reduction or exemption of capital gains tax for self-owned farmland in 8 years;
In order for direct cultivation to be recognized, the direct cultivation of farmland should require the direct production of 12 or more direct labor by farmers and farmland in the location, time and vicinity, or farmers themselves, unlike agricultural managers, and it is excluded from cases where farmland is cultivated intermittently while cultivating farmland by employing another person in a state with another occupation.
2010Du23682 Revocation of disposition of imposing capital gains tax
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〇〇세무서장
Seoul High Court Decision 2010Nu13519 Decided October 7, 2010
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,