환지예정지 지정 전에 토지조성공사 시행으로 경작하지 못한 토지에 대한 농지여부 판정일이 토지조성공사 착수일인지 여부[국승]
Daegu High Court 2015Nu6997 ( October 13, 2016)
Whether the date of determining whether farmland has not been cultivated by the implementation of the land creation project before the designation of the land scheduled for substitution is the commencement date of the land creation project.
Since the date of determining whether farmland has been cultivated by the implementation of the land development project before the designation of the land scheduled for substitution is the date of transfer, the land of this case which is not farmland at the time of transfer shall not be subject to reduction or exemption for eight years
Dismissal of Disorder in Trial
Article 69 of the Restriction of Special Taxation Act
2016Du40528 Revocation of Disposition of Levying Transfer Income Tax
AA
BB Head of the Tax Office
Daegu High Court Decision 2015Nu6997 Decided May 13, 2016
August 18, 2016
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.