(심리불속행) 8년 이상 자경한 농지로 양도소득세 감면대상에 해당하는지[국승]
Seoul High Court-2017-Nu67201 ( October 11, 2018)
(C) Whether it is subject to reduction or exemption of capital gains tax as self-owned farmland for at least eight years;
(Summary of Original Court) The plaintiff's land of this case is not recognized as a self-defensive fact for not less than eight years, and the land of this case cannot be viewed as farmland at the time of transfer.
조세특례제한법 제69조자경농지에 대한 양도™"그세의 감면
2018Du3464 Revocation of revocation of transfer income tax rectification
○ Kim
○ Head of tax office
Seoul High Court Decision 2017Nu67201 Decided January 11, 2018
May 11, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.
The argument is considered not to include or not to accept the reasons prescribed in the subparagraphs of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.