(심리불속행)양도 토지를 8년 이상 자경한 사실을 인정할 수 없으며 양도 토지는 양도일 현재 농지라고 볼 수 없음[국승]
Seoul High Court 2014Nu49011 ( December 03, 2014)
(C) The transfer land shall not be deemed to be farmland as of the date of transfer, and the transfer land shall not be deemed to be farmland as of the date of transfer.
(1)It shall not be recognized that a person has been engaged in the cultivation of crops for not less than 8 years on the land of transfer or has cultivated one-half or more of the farming works with his own labor, and the transferred land shall not be considered as farmland as of the date of transfer.
2014Du47082 Revocation of Disposition of Imposing capital gains tax
AA
△△△ Director
Seoul High Court Decision 2014Nu49011 Decided March 3, 2014
April 9, 2015
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of