8년 자경 농지에 대한 양도소득세 감면 해당여부[국패]
Seoul High Court 2008Nu31361 (209.06.02)
Whether capital gains tax shall be reduced or exempted for self-employed farmland for eight years;
In accordance with the factual basis, it is reasonable to view that the plaintiff also 8 years old if the fact that the representative director of a nominal corporation was entered and there was a real manager, and that there was a separate owner of farmland was reduced or exempted on the sole basis of 8 years old.
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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 of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition