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(영문) 서울고등법원 2016.07.12 2016누37340
양도소득세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

Reasons

1. The reasons for the court's explanation concerning this case are as follows: "The cultivation period under Article 66 (4) of the former Enforcement Decree of the Special Provision Act means the cultivation period from the time of acquisition of the farmland to the time of transfer, regardless of the date of incorporation into a residential area, etc., regardless of the date of entry into a residential area. The plaintiff continued to cultivate the land of this case from December 17, 2007 to December 27, 2012 before the time of transfer of the land of this case, which was incorporated into a residential area, 8 years, since the land of this case was transferred to a residential area, 4 years," under the proviso of Article 69 (1) of the former Special Provision of the Civil Procedure Act, and therefore, "the land concerned" under the proviso of Article 69 (2) of the former Special Provision of the Civil Procedure Act means the land which meets the self-competitive requirements for not less than 8 years under the wording of the same paragraph, and "the land under Article 66 (1) of the same Enforcement Decree of the former Special Provision of the Civil Procedure Act shall be added to the land for the same period as incorporated into a residential area."

2. The judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.

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