Case Number of the immediately preceding lawsuit
Busan High Court 2015Nu20923 ( October 29, 2016)
Title
Whether the requirements for non-taxation of capital gains tax and special deduction for long-term possession are met must be actively proved by the transferor who is responsible for such requirements.
Summary
As long as the requirements of residence and the requirements of residence for special deduction for long-term holding cannot be deemed to have been met as the requirements of non-taxation for capital gains tax, the instant disposition is justifiable without considering the requirements of cultivation in the remaining previous farmland, the requirements of cultivation in notification of large land, etc.
Related statutes
Article 70 of the Restriction of Special Taxation Act
Cases
Supreme Court Decision 2016Du34080 Decided capital gains tax
Plaintiff and appellant
AA
Defendant, Appellant
00. Head of tax office
The second instance decision
Busan High Court Decision 2015Nu20923 Decided January 29, 2016
Imposition of Judgment
May 27, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.
Since the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Settlement of Traffic Accidents are not included in the grounds under each subparagraph of paragraph (3) or are deemed to fall under each subparagraph of paragraph (3), the appeal is dismissed under Article 5 of the same Act.