이 사건 토지가 양도소득세 8년 자경감면대상인지 여부[국승]
Whether the land of this case is subject to reduction or exemption of capital gains tax for eight years;
Since the land of this case does not meet the requirements of residence and cultivation, it does not constitute reduction or exemption of capital gains tax (it cannot be seen that the plaintiff cultivated the land of this case).
Article 69 of the Restriction of Special Taxation Act
Supreme Court Decision 2018Du36431
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ㅁㅁ세무서장
National Rotations
May 15, 2018
1. The appeal is dismissed.
2. 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 were examined. However, the grounds of appeal on the grounds of appeal do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are without merit. Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided