양도소득세등부과처분취소
1. Revocation of a judgment of the first instance;
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
1. The reasons for the partial acceptance of the reasons for the judgment of the court of first instance are as described in paragraphs (1) and (2), except for the partial acceptance of the reasons for the judgment of the court of first instance from 2, 19 to 4, 12.
Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Article 69(1) of the former Restriction of Special Taxation Act (Amended by Act No. 11133, Dec. 31, 2011); Article 69(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (Amended by Presidential Decree No. 23590, Feb. 2, 2012; hereinafter the same shall apply)
() In order to have the capital gains tax reduced or exempted for self-arable farmland pursuant to Article 66(13), it is required that one-half or more of the cultivation of crops or perennial plants were engaged in the cultivation of perennial plants in the previous farmland owned for at least eight years, or cultivated or cultivated with one-half or more of the farming works with his own labor. Here, “the cultivation or cultivation of one-half or more of the farming works with his own labor” should be strictly interpreted according to grammatics in that the said provision may be abused as a means of tax evasion (see, e.g., Supreme Court Decision 2012Du19700, Dec. 27, 2012). In such cases, if a person directly engaged in or engaged in another occupation while concurrently engaged in the same occupation, it may not be deemed that such act constitutes a self-employed person even if he concurrently engages in another occupation (see, e.g., Supreme Court Decision 2002Du844, Oct. 11, 2002).
The burden of proof on the "direct farming" as a case is against the person liable to pay capital gains tax reduction or exemption.
On the other hand, the interpretation of tax laws under the principle of no taxation without law is required to be taxed.
Dried or non-taxable
Summary of Tax Reduction and Exemption
It is not allowed to interpret a case in accordance with the law, and to expand or analogical interpretation without reasonable grounds, unless there are special circumstances.
In particular,