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Title
Whether the land of this case is subject to reduction or exemption of capital gains tax for eight years;
Summary
Since the land of this case does not meet the requirements of residence and cultivation, it does not constitute reduction or exemption of capital gains tax (it cannot be seen that the plaintiff cultivated the land of this case).
Related statutes
Article 69 of the Restriction of Special Taxation Act
Cases
Supreme Court Decision 2018Du36431
Plaintiff and appellant
***
Defendant, Appellant
ㅁㅁ세무서장
Judgment of the first instance court
National Rotations
Imposition of Judgment
May 15, 2018
Text
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are without merit. Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided