토지를 직접 경작할 시간이 있었다고 보기 어려워 8년이상 자경하였다는 점은 인정하기 어려움(상고이유서 부제출에 따른 기각)[국승]
Busan High Court 2014Nu23192
It is difficult to recognize that there has been a time to cultivate land directly for not less than eight years because it is difficult to view that there was a lack of time to cultivate land directly.
(W) The meaning of direct cultivation means that a resident is engaged in cultivating crops or growing perennial plants on his own land at all times or is engaged in cultivating or cultivating not less than half of farming works with "self's labor", and does not fall under the requirements to be subject to special deduction for long-term holding.
Article 69 of the Restriction of Special Taxation Act for Self-Cultivating Farmland
Supreme Court Decision 2015Du53749
Park ○
○ Head of tax office
Busan High Court Decision 2014Nu23192 Decided August 26, 2015
December 11, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Final Appeal, since the petition of final appeal does not contain any statement in the grounds of final appeal, and it is so decided as per Disposition by the assent of all participating Justices