농지 소재지에서 8년이상 거주하며 자경한 것으로 인정하기 어려움[국승]
Suwon District Court 201Guhap3181 ( October 27, 2011)
early 2010 Heavy2639 ( December 10, 2010)
It is difficult to recognize as having been residing in the seat of farmland for not less than eight years and self-sufficient;
In full view of the fact that it is difficult to believe that the location of the company working for the company continues to work in the company even after the company was moved to a remote place from the location of the farmland, and that the reason why the company was moved to the location of the company solely from his/her family members is the cause of infertility to the spouse, it is difficult to recognize that the company
Article 69 of the Restriction of Special Taxation Act
2011Nu43456 Revocation of disposition of imposing capital gains tax
leAA
The superintendent of the tax office
Suwon District Court Decision 201Guhap3181 Decided October 27, 2011
May 31, 2012
June 21, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant revoked the disposition of imposition of capital gains tax of KRW 000 on December 16, 2009 against the plaintiff on December 16, 2009 (it appears that the above tax amount is included in penalty tax).
1. Quotation of the reasons for the judgment of the first instance;
The court's reasoning is as follows: (i) 18 mar 15 mar 4 from 1988 to 2007 mar 85m in the farmland located in this case; (ii) mar 00 O-dong 000 O-dong 00 O-dong 000 O-dong 000 O-dong 000 O-dong 2000 o-dong 200; and (iii) 2000 mar 200 from 198 to 207 O-dong 200 from the original O-dong 1999 O-dong 2, and 200 mar 2 from the above O-dong 200 O-dong 2, and the above O-dong 200 mar 8m o-dong 3, 1999.
2. Additional determination
A. The plaintiff's assertion
The plaintiff asserts that, while the plaintiff's father, the plaintiff's father, had resided in the farmland of this case from August 18, 198 to February 3, 1993, and the plaintiff had cultivated the farmland of this case directly for 8 years or more, and that capital gains tax reduction or exemption for self-owned farmland of this case for 8 years or more as provided in the Restriction of Special Taxation Act should be allowed.
B. Determination
(1) The plaintiff's 20 years old Special Taxation Act (amended by Act No. 9276 of Dec. 29, 2008) provides that the tax amount equivalent to 10/100 of the capital gains tax shall be reduced and exempted for the land directly cultivated by the residents prescribed by the Presidential Decree for 10 years or longer, and that the previous 2 years old 20 years old 20 or more for 10 years old 2 years old 20 and new 9 years old 2 years old 3 years old 3 years old 3 years old 3 years old 3 years old 3 years old 1, old 1994, and that it is difficult for the plaintiff to 9 years old 2 to find that the previous 2 years old 3 years old 1, old 200 and new 9 years old 3 years old 3 years old 1, old 200, and that it is difficult for 20 years old 3 years old 3 years old 2 or more for 3 years old 3 years old 3.
Then, the plaintiff's appeal is dismissed for lack of reason.