The meaning of farmland eligible for direct payments for business transfer prescribed by Presidential Decree

The meaning of farmland eligible for direct payments for business transfer prescribed by Presidential Decree shall not be deemed to refer to all farmland subject to business transfer as defined in the implementation rule of this case.

Article 69 of the Restriction of Special Taxation Act: Reduction or exemption of transfer income tax for self-farmland

2016Nu34037 Revocation of Disposition of Imposing capital gains tax

Aa

Head of the Pakistan Tax Office

2016.08.26

2016.23.9

1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

Defendant’s transfer income tax amounting to KRW 69,479,640 for the Plaintiff on November 5, 2013 (Additional Tax) of the year 2012.

(including) revoke the disposition of imposition.

1. Quotation of the reasons for the judgment of the first instance;

The reasons for this judgment shall be determined by the court of first instance, except for the grounds for the judgment of the court of first instance with the following contents high:

For the same reason, Article 8(2) of the Administrative Litigation Act, and the main sentence of Article 420 of the Civil Procedure Act

this chapter.

(a) The space between Chapters 6, 2, 10, and 16 shall be as follows:

“2) Determination as to whether a person satisfies the provision of a special exception for one-year self-defense

(1) The parties' assertion

The Plaintiff: (a) each farmland of this case is a farmland in the agriculture promotion area; and (b) the producer of agricultural products.

Article 6(1) of the Regulations on the Implementation of Direct Payment System for Agricultural Products falls under “farmland eligible for management transfer subsidies,” and Article 5 of the Regulations on the Implementation of Direct Payment System for Agricultural Products Manufacturers, although the Plaintiff is 76 years of age at the time of transfer of each of the instant farmland, and owns farmland of 12,828 square meters after transfer;

(i) Article 6 (Persons Eligible for Payment of Management Transfer Subsidies);

Farmland eligible for payment of management transfer subsidies shall be as follows:

1. A dry field, paddy field, or orchard owned continuously for the period prescribed by Ordinance of the Ministry for Food, Agriculture, Forestry and Fisheries prior to the transfer of management as farmland in an agricultural promotion area;

2. A dry field or orchard prescribed by Ordinance of the Ministry of Agriculture, Food and Rural Affairs among farmland outside an agricultural promotion area under Article 28 of the Farmland Act.

Each of the farmland in this case fails to meet the requirements for payment of management transfer subsidies prescribed in Article 7.

Farmland of this case even if the transfer is not actually able to receive management transfer subsidies;

prescribed by Presidential Decree of Article 69(1) of the former Act, which provides for a three-year special exception requirement;

each of the instant cases because it constitutes "farmland eligible for direct payments for business transfer prescribed by the Presidential Decree"

The requirements for capital gains tax reduction for the transfer of farmland are all satisfied.

As to this, the defendant shall have jurisdiction over the transfer of each of the farmland in this case by the plaintiff.

requirements for the provision of subsidies for the transfer of management prescribed by the Regulations on the Implementation of Direct Payment System for the Corporation

Since each of the farmland of this case was not equipped, the farmland of this case is within the agriculture promotion area, and Korean farm.

Even if transferred to fishing village Corporation, each of the instant farmland does not fall under “farmland subject to business direct payments prescribed by Presidential Decree” as provided by Article 69(1) of the former Act, and thus, the requirements for reduction or exemption of capital gains tax on each of the instant farmland have not been satisfied.

(2) Determination

Comprehensively taking into account the following circumstances known under the above relevant laws, etc.:

Presidential Decree, which is subject to the special provisions of Article 69(1) of the former Act for the sake of three years;

the producer of the agricultural product that is entitled to direct payments for business transfer under this section shall be the producer of the agricultural product.

one direct payment system (hereinafter referred to as "the implementation rules of this case") is not referred to in Article 6 of the "farmland subject to the implementation rules of this case", but Article 5 Section 2 of the above implementation rules.

(ii) Article 5 (Persons Eligible for Application for Management Transfer Subsidies);

Farmers eligible to apply for management transfer subsidies shall be those who meet all of the following requirements: Provided, That it shall be recovered pursuant to Article 14 (1):

A farmer who fails to pay in full the amount required shall not apply for a subsidy for business transfer.

1. Agricultural and forest as of December 31 of the year in which the date of application for selection of persons eligible for subsidies for management transfer under Article 9 falls (hereinafter referred to as "date of application for selection");

Farmers falling under the age prescribed by Ordinance of the Ministry of Food and Drug;

2. A farmer who has been engaged in agricultural management for at least ten consecutive years immediately before the date of filing an application for selection: Provided, That the farmer has failed to engage in agricultural management due to a disease or accident

In cases of recognition, farmers who have been engaged in agricultural management for at least eight years during the last ten years shall be included.

section 7(3) shall meet all the requirements for the transfer of management under section 7(3).

It is reasonable to see that farmland is subject to subsidy, and therefore, it is preferred on a different premise.

The plaintiff's above assertion is without merit.

(1) Article 69 (1) of the former Act shall reside at the seat of farmland in connection with special cases concerning self-Governing for three years.

Granting subsidies for direct payments for business transfer prescribed by Presidential Decree by residents prescribed by Presidential Decree.

The Korea Rural Community Corporation under the Korea Rural Community Corporation and Farmland Management Fund Act or different farmland.

Until December 31, 2012, any corporation prescribed by Presidential Decree that runs a business of agriculture as its main business.

In cases of transfer, land directly cultivated by a method prescribed by Presidential Decree for not less than three years shall be exchanged.

The tax amount equivalent to 100/100 of capital gains tax shall be reduced or exempted for income accruing from the transfer of land prescribed by Ordinance of the Ministry of Land, Infrastructure and Transport.

Article 66 (3) of the former Enforcement Decree of the former Enforcement Decree of the Act delegated shall be specified by Presidential Decree, Article 69 (1) of the Act.

The term "direct payments for business transfer" means subsidies for business transfer under Article 4 of the implementation rules of this case.

of this case’s implementation rules (Presidential Decree No. 18 March 18, 2014)

Article 4 of the Act provides that "the Minister of Food, Agriculture, Forestry and Fisheries shall grant a subsidy for managerial transfer income to a farmer who has been early managed within budgetary limits in order to stabilize the income of an elderly farmer and promote the expansion of farming centered on the occupational farmer." Article 5 of the Act provides that "the person eligible for the subsidy for managerial transfer income, such as the age of the applicant, shall be eligible for the subsidy for managerial transfer income," and Article 6 provides that "the person eligible for the subsidy for managerial transfer income, such as the objective nature of the farmland subject to managerial transfer income, etc."

(iii) Article 7 (Requirements for Granting Subsidies for Transfer of Management)

A farmer who intends to obtain a subsidy for management transfer shall meet all of the following requirements:

1. The remaining farmland owned by not later than the date immediately preceding the conclusion of an agreement on the payment of management transfer subsidies under Article 12, excluding the following farmland:

It shall transfer agricultural management to land.

(a) Farmland below the area prescribed by Ordinance of the Ministry for Food, Agriculture, Forestry and Fisheries in consideration of self-consumption;

(b) A person who has no choice but to continue to cultivate the relevant farmland for reasons prescribed by Ordinance of the Ministry for Food, Agriculture, Forestry and Fisheries due to the conditions of cultivation;

Farmland fixed;

2. Any vehicle leased or used as at the date on which an agreement on the payment of management transfer subsidies is concluded under Article 12;

Article 7 provides for the requirements for ‘farmland', and Article 7 provides for the ‘requirements for the Payment of Business Transfer Subsidies', such as restrictions on the scope of remaining land after business transfer.

As above, Article 69 (1) of the former Act provides that "Presidential Decree shall apply to the land subject to special provisions for the sake of three years."

‘farmland eligible for direct payments for business transfer prescribed by the Act', which is not ‘farmland eligible for direct payments for business transfer,' but ‘business transfer direct payments subsidy'.

Article 4 of the Enforcement Decree of the former Act only delegates the meaning of the "direct payments for business transfer" to the Enforcement Decree of the former Act, and the meaning of the "direct payments for business transfer" is defined as the definition of the "direct payments for business transfer".

It is only the same as the management support subsidy. Therefore, the special exception for the management support for the three-year self-reliance.

Article 69(1) of the former Act, which provides for the requirements, does not have any legal basis to conclude that Article 69(1) of the former Act is a provision that restricts the scope of the land to "farmland eligible for direct payments for business management prescribed by Presidential Decree".

Rather, in full view of the structure and text of each of the above statutes, Article 69 of the former Act

‘farmland eligible for direct payments for business transfer prescribed by Presidential Decree' in paragraph (1) of the same Article

The meaning of the farmland is the management transfer subsidy prescribed in section 5, 6, or 7 of the implementation rule of this case.

for management transfer subsidy to meet each payment requirement of the Corporation.

This is reasonable.

(2) The following three years' history of the relevant Acts and subordinate statutes concerning the special exception provisions shall be examined as to the history of such Acts and subordinate statutes.

11. Article 69(1) of the Restriction of Special Taxation Act (amended by Act No. 6762), amended by Act No. 6762, with respect to the transfer of "farmland within an agriculture promotion area under Article 32 of the Farmland Act", the provision of special cases was

Article 69(1) of the Restriction of Special Taxation Act (amended by Presidential Decree No. 703, Dec. 30, 2003); Article 69(2) of the same Act (amended by Presidential Decree No. 18176, Dec. 30, 2003; Presidential Decree No. 666 of the Restriction of Special Taxation Act (amended by Presidential Decree No. 18176, Dec. 30, 2003; Presidential Decree No. 2065, Nov. 26, 2006) provides that "the term "the term "the term "the term" means the term "the term "the term" of "the term "the term....................." is the term "the term" of "the term of "the term of "the term" under Article 69(1) of the Restriction of Special Taxation Act (amended by Presidential Decree No. 17816, Jan. 1, 2003)".

As above, the management transfer of the implementation rules of this case at the time of the enactment of the special provisions for self-Governing three years;

The objective nature of the target farmland is farmland, the category of land under the intellectual law is sufficient, and therefore the applicant has the answer.

In the case of farmland, "it shall apply to the transfer of farmland in an agriculture promotion area that was in force at the time."

In addition, the enforcement rules of this case revised on January 29, 2004 also require only one answer within the agriculture promotion area with respect to the objective nature of farmland subject to managerial transfer, and there was no difference from the farmland subject to transfer of the special provisions of the 'the special provisions of the 'the special provisions of the 'the 'the 'the special provisions of the 'the 'the 195 Self-Governing Law' in the case

Ultimately, farmland subject to transfer, as alleged by the Plaintiff, stipulated in the special exception provision for self-defense for three years.

If it is interpreted that farmland subject to business transfer is the same as the scope of farmland specified in the implementation rule of this case,

3. At the time of the establishment of a special provision for self-defense, dry field or dry field within an agricultural promotion area, and five years in the case of orchard.

On the other hand, in the case of farmland subject to the application of the special provisions for self-defense, three years outside the agricultural promotion area.

The provisions of the special exception are applied to the police, and the scope of the application is excessively wide, and the provisions of the special exception for the police officer for five years.

It results in unreasonable or influence to the application of the same provision for self-reliance for three years; and

Management transfer under the instant implementation rule even at the time of applying the instant implementation rule amended on January 29, 2004

In regard to the objective nature of the subject farmland, only the answer in the agriculture promotion area is defined as the subject farmland.

In cases of farmland, the same as those subject to transfer prescribed by the special provisions for self-defense of five years shall be the same as those for self-defense of five years.

The application of the special exception rule for the three-year period would result in an influence of nature.

Therefore, even if the history of the statutes related to the provision of the special exception for self-defense for the above three years, the former Act

Farmland eligible for direct payments for business transfer prescribed by Presidential Decree, "Article 69 (1)"

‘The meaning of ‘' refers to the whole of the farmland subject to management transfer as defined in the implementation rule of this case.

no longer than a management transfer subsidy provided for by the implementation rules of this case.

the Corporation shall be limited to farmland eligible for management transfer subsidies, meeting all the requirements for each payment of the Corporation.

It is reasonable to see that it is.

(3) The term "Revised Tax Act of 2003, published by the Ministry of Finance and Economy on May 13, 2004" shall also be three years.

With respect to the reason for the establishment of the regulations for special cases, the scale of management shall be encouraged by inducing the transfer of farmland to senior farmers.

Small-scale elderly farmers who expand agriculture and enhance the competitiveness of agriculture, and who retire from farming;

It is explained that "support for the stabilization of livelihood" is provided. Even if the purpose of the legislation of the special exception provision for three years, farmland subject to the special exception provision for three years is limited to the farmland subject to the special exception provision for three years, satisfying all the requirements for the payment of management transfer subsidies as stipulated in the implementation regulations of this case.

④ At least 65 years of age to apply for management transfer subsidies under Article 5 of the implementation rules of this case

It is limited to a farmer who has been engaged in agricultural management for less than 70 years of age for more than 10 consecutive years.

The term "agricultural management" in the above provision means the operation of agriculture on its own account and on its responsibility.

It means only that the farmland is not required to be cultivated directly, and it does not require that the farmland be cultivated directly.

In the case of a person, it shall not be more than three years since the person is engaged in agricultural management by means other than direct cultivation.

Interpretation as farmland meeting all the requirements for payment of management transfer subsidies for the farmland subject to the special provisions for self-sufficiency;

(3) The provision of the special case for self-sufficiency in 3 years is to relieve the requirements for reduction or exemption of the special case for self-sufficiency in general

shall not be able to perform the function properly."

(b) The space between pages 1 through 12 is as shown in the relevant Acts and subordinate statutes.

3. Conclusion

Then, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be concluded.

B. The plaintiff's request is revoked and dismissed. It is so ordered as per Disposition.

shall be ruled.