Daegu High Court 2015Nu6997 ( October 13, 2016)

Whether the date of determining whether farmland has not been cultivated by the implementation of the land creation project before the designation of the land scheduled for substitution is the commencement date of the land creation project.

Since the date of determining whether farmland has been cultivated by the implementation of the land development project before the designation of the land scheduled for substitution is the date of transfer, the land of this case which is not farmland at the time of transfer shall not be subject to reduction or exemption for eight years

Dismissal of Disorder in Trial

Article 69 of the Restriction of Special Taxation Act

2016Du40528 Revocation of Disposition of Levying Transfer Income Tax

AA

BB Head of the Tax Office

Daegu High Court Decision 2015Nu6997 Decided May 13, 2016

August 18, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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.