The tax base of farmland tax and the person liable for such tax payment;

(a) The farmland tax shall be collected from the Si/Gun having jurisdiction over the location of the farmland by the farmland owner registered in the farmland tax ledger as of the date the payment period commences, and where the farmland owner and the cultivator are different, the liability to pay the farmland tax shall be

(b) Any farmland owner shall pay the amount of farmland tax by making the standard amount of income as the tax base for the total farmland parcels owned by him;

Article 199 (2) of the Local Tax Act

A limited partnership company and a limited unemployment company

Senior Gun;

Gwangju High Court Decision 64Gu16 delivered on September 30, 1964

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The farmland tax is collected from the owner of the farmland tax who is registered in the farmland tax ledger as of the date the payment period commences, and if the owner of the farmland does not cultivate the farmland directly, the owner of the farmland and the farmer are jointly and severally liable to pay the farmland tax. In addition, in the case of the owner of the farmland, the tax base is the standard income amount or income amount for the farmland, and in the case of the owner of the farmland, the base income amount or income amount for the farmland means the base income amount for the farmland of the owner of the farmland registered in the farmland tax ledger, and it is not the standard income amount for the individual farmland of the owner of the farmland. Therefore, even if the standard amount of revenue for the farmland of the owner of the farmland of the farmland is less than five piece of farmland, and the amount of revenue for the farmland of the owner of the farmland is less than nine percent of the total revenue amount for the farmland of the owner of the farmland without the consent of the owner of the farmland, the standard amount of revenue for the individual farmland of the owner of the farmland should be considered as the basis for the imposition of the farmland tax.

Supreme Court Judge Lee Young-sub (Presiding Judge)