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(영문) 쟁점토지가 청구인이 재촌 및 자경한 농지에 해당하는지 여부 (경정)
조세심판원 조세심판 | 1996-09-02 | 국심1994경3217 | 기타
[Case Number]

National High Court of 1994Gyeong3217 (196.02)

[Items]

Excess of land

[Types of Decision]

Correction

[Summary of Decision]

(of no content)

【Disposition】

The head of the Ansan-gu Tax Office shall deduct the basic deduction of 2,00,000 won from the land excess profit pursuant to Article 11-2 of the Land Excess Profit Tax Act, which was newly established by Act No. 4807 of December 22, 94, from the land excess profit pursuant to the provision of Article 11-2 of the same Act, refund by revising the tax rate pursuant to the provision of Article 12 of the same Act, by revising the tax base and tax amount, by revising the tax rate pursuant to the provision of Article 12 of the same Act, and the remainder of the claim is dismissed.

【Reasoning】

(of no content)

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