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(영문) 대법원 2007. 03. 30. 선고 2007두2050 판결

8년 자경 해당 여부[국승]

Title

Whether it constitutes a self-defense of eight years;

Summary

The key issue is that the land falls under the case where the farmland was left unattended for a long time without cultivating or managing ornamental trees, and thus, it cannot be said that it was actually used for farming. Therefore, it does not constitute farmland subject to reduction

Related statutes

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

Article 66 of the Enforcement Decree of the Restriction of Special Taxation Act: Reduction or exemption of transfer income tax on self-farmland

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The grounds of appeal are without merit. It is so decided as per Disposition by Articles 4 and 5 of the Act on Special Cases concerning the Procedure of Appeal.