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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu67201 ( October 11, 2018)
Title
(C) Whether it is subject to reduction or exemption of capital gains tax as self-owned farmland for at least eight years;
Summary
(Summary of Original Court) The plaintiff's land of this case is not recognized as a self-defensive fact for not less than eight years, and the land of this case cannot be viewed as farmland at the time of transfer.
Related statutes
조세특례제한법 제69조자경농지에 대한 양도™"그세의 감면
Cases
2018Du3464 Revocation of revocation of transfer income tax rectification
Plaintiff-Appellant
○ Kim
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2017Nu67201 Decided January 11, 2018
Imposition of Judgment
May 11, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.
The argument is considered not to include or not to accept the reasons prescribed in the subparagraphs of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.