(심리불속행) 원고는 고등학교 정규교사로 8년 이상 경작하였다고 볼 수 없고, 비사업용 토지에 해당하며, 가산세 면제사유에 해당하지 않음[국승]
Daejeon High Court 2015Nu11002 (2015.03)
(C) The Plaintiff cannot be deemed to have cultivated the Plaintiff as a regular high school teacher for at least eight years, and falls under the land for non-business use, and does not fall under the grounds for exemption from additional tax.
(C) In order to determine non-business land, the Plaintiff cannot be deemed to have cultivated 1/2 or more of the farming industry with the Plaintiff’s labor for not less than 8 years in consideration of the following: (a) the Plaintiff was attending a high school regular teacher at 2007-2008 educational graduate school; and (b) the Plaintiff cannot be deemed to have cultivated 1/2 or more of the farming industry with the Plaintiff’s labor.
Article 69 of the Restriction of Special Taxation Act
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by