(심리불속행) 토지 지상의 수목에 대해 육림업에 이를 정도로 육림이 이뤄진 것이 아니므로 수목 양도로 인한 소득이 산림소득이 아니고 양도소득임[국승]
Seoul High Court 2016Nu81606 (Law No. 11, 2017.07)
(C) The income from the transfer of trees is not a forest income, but a transfer income is not a forest income, since the forest has not been raised to the trees on the ground of the land.
Even if the trees on the ground is at least five years of afforestation, the income from the transfer of trees shall not be considered as capital gains, not income from the transfer of trees, but from the transfer of trees, because the forest growing is not growing to the extent that it is growing.
2017Du58250 Revocation of Disposition of Imposing capital gains tax
IsaA
BB Director of the Tax Office
July 11, 2017
November 23, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
Since the assertion on the procedure of a trial is clearly justified because it falls under Article 4 of the Act on Special Cases Concerning Procedure for Trial, etc.
The appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.
It is so decided as per sentence.