산림경영계획인가 종료된 이후 다시 인가를 받은 사실이 없는 토지는 비사업용 토지에 해당함[국승]
Seoul High Court-2016-Nu-3106 ( August 19, 2016)
Early High Court Decision 2014-China-4780 ( December 18, 2014)
Land for which no authorization has been obtained again after the completion of authorization of a forest management plan shall be applicable to non-business land.
Since it is reasonable to view that the land without authorization after the completion of the forest management plan falls under the land for non-business and the forest trees planted on the ground are transferred along with the land in this case, it cannot be deemed that the planted forest trees are subject to taxation of business income.
Articles 19, 51, 94, 104-3, 168-6, and 168-9 of the Income Tax Act
Supreme Court Decision 2015Du50518 Decided capital gains tax
Gangwon 0
000 director of the tax office
Seoul High Court Decision 2016Nu31106 Decided 19, 2016
November 24, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal (to the extent of supplement in case of any statement in the grounds of appeal submitted after the lapse of the period for supplemental appellate brief) were examined. However, the grounds of appeal by the appellant are not included in the grounds of appeal under Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed groundless. Thus, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition