Appropriateness of the taxation of capital gains tax on the ground that a land category is a site shall be excluded from taxation of farmland tax.

If a land category is a site pursuant to Article 148 (1) of the Enforcement Decree of the Local Tax Act, no transfer income tax shall be imposed on farmland as of the date of actual transfer on the ground that it is excluded from taxation of farmland tax.

Article 5 subparagraph 6 (d) of the Income Tax Act, Article 14 (3) of the Enforcement Decree of the Income Tax Act, Article 5 of the Enforcement Rule of the Income Tax Act, Article 148 (1) of the Enforcement Decree of

[Judgment of the court below]

Head of the Southern Mine District Office

Gwangju High Court Decision 76Gu73 delivered on October 12, 1977

The appeal is dismissed. The costs of appeal are assessed against the plaintiff, etc.

The grounds of appeal by the attorney, including the plaintiff, are examined comprehensively.

According to Article 5 (6) 6 (d) of the Enforcement Decree of the Income Tax Act, Article 14 (3) 5 of the Enforcement Rule of the Income Tax Act provides that no transfer income tax shall be imposed on the income accruing from the transfer of the land which is actually used for farming as of the date of transfer until eight or more consecutive years of transfer. Thus, although the land category of the plaintiff et al. was changed to the site due to the execution of the land readjustment project in Gwangju City, the land category of the plaintiff et al. was changed to the site due to the execution of the land readjustment project in Gwangju City, and there was no evidence to prove that the plaintiff et al. used for the land as of June 1975 at the time of transfer of each of the above land, and the land category was changed to the site category due to the execution of the land readjustment project, and the land category was changed to the land category of the land to be used as the site, which is the land category to be used as the land for which the land category was changed to the land category of the plaintiff's previous land category due to the ground of this decision, it did not affect the plaintiff's reasoning.

Justices Yang Byung-ho (Presiding Judge)