사업장 운영한 점, 배우자 주소지가 타소재지로 되어 있는 점, 인근주민의 진술 등을 토대로 8년 자경한 것으로 보기 어려움[국승]
Seoul High Court 2012Nu26649 (Law No. 26, 2013)
It is difficult to see that it has been 8 years old based on the fact that the place of business is operated, the spouse's domicile is located in another location, the statements of neighboring residents, etc.
In full view of the fact that the real estate brokerage business is operated in other locations than the information and communications business, the spouse transferred the apartment between the ages of eight years, and the other party's domicile was leased and used by the other party at the party's domicile, and the former head of the disposition agency stated that neighboring residents were a garden farmer in the form of the weekend farm in the farmland in question, it is difficult to deem that the former head of the disposition agency was less than eight years.
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
2013Du16821 The revocation of the disposition to impose capital gains tax
The AA
Head of Namyang District Tax Office
Seoul High Court Decision 2012Nu26649 Decided July 26, 2013
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 falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per