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(영문) 대법원 2011. 02. 24. 선고 2010두23682 판결
(심리불속행) 8년 자경농지에 대한 양도소득세 감면에서 직접 경작의 의미[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2010Nu13519 ( October 07, 2010)

Case Number of the previous trial

National Tax Service Review and Transfer 2009-0115 (Law No. 22, 2009)

Title

(C) The meaning of direct cultivation in the reduction or exemption of capital gains tax for self-owned farmland in 8 years;

Summary

In order for direct cultivation to be recognized, the direct cultivation of farmland should require the direct production of 12 or more direct labor by farmers and farmland in the location, time and vicinity, or farmers themselves, unlike agricultural managers, and it is excluded from cases where farmland is cultivated intermittently while cultivating farmland by employing another person in a state with another occupation.

Cases

2010Du23682 Revocation of disposition of imposing capital gains tax

Plaintiff-Appellant

김〇〇

Defendant-Appellee

〇〇세무서장

Judgment of the lower court

Seoul High Court Decision 2010Nu13519 Decided October 7, 2010

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,

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