농지를 경작한 것은 법인인 것으로 보여 양도소득세 감면 대상에 해당하지 않음[국승]
Seoul Administrative Court 2015Gudan59399 (2016.04.01)
National Tax Service Examination Transfer 2015-0021 (2015.09)
The cultivation of farmland is deemed a corporation and is not subject to the reduction or exemption of capital gains tax.
(See the judgment of the court of first instance) The cultivation of the farmland owned by the plaintiff for at least eight years is not the plaintiff but the non-party corporation, and the plaintiff is not subject to the reduction or exemption of capital gains tax.
Article 69 of the Restriction of Special Taxation Act
2016Nu40988 Revocation of Disposition of Imposing capital gains tax
AAA
BB Director of the Tax Office
Seoul Administrative Court Decision 2015Gudan59399 decided April 1, 2016
July 12, 2016
August 12, 2016
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of KRW 0,000,000 (including additional tax of KRW 0,000,000) on the plaintiff on December 1, 2015.
1. Quotation of judgment of the first instance;
The court's explanation of this case is the same as the reasoning of the judgment of the court of first instance. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Conclusion
If so, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit.