Methods of proving whether the land has been cultivated by himself for not less than 8 years until the transfer under Article 5 subparagraph 6 (d) of the Income Tax Act and Article 14 (3) of the Enforcement Decree of the Income Tax Act.

In Article 5 (2) of the Enforcement Rule of the Income Tax Act, the fact that a farmland transferor has owned for not less than eight years shall be confirmed by a certified copy of the register or a certified copy of land cadastre, and the fact that is farmland as of the date of transfer shall be verified by a certificate of tax payment or other certificates issued by the head of Si/Eup/Myeon, etc. as part of a land farming policy, the purport of which is that the fact that is farmland as of the date of transfer shall be verified by a certificate of tax payment or other certificates issued by the head of Si/Eup/Myeon, etc. is to reduce the tax burden by the transfer of farmland as part of

Article 5 subparagraph 6 (d) of the Income Tax Act, Article 14 (3) of the Enforcement Decree of the Income Tax Act, and Article 5 (2) of the Enforcement Rule of the same Act.

Plaintiff

The Head of the Maternization Tax Office

Seoul High Court Decision 85Gu1191 delivered on July 2, 1986

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

According to the reasoning of the judgment below, the court below found that the plaintiff's original dry field had been donated from non-party 1, his father around 1968 and cultivated Bori, bean, and Go-gu, etc. on the land around April 1979, changed its land category into orchard. After construction of warehouse and management of orchard for over-the-land before October 31, 1981, the above land and buildings were sold to non-party 2 for the purpose of exempting transfer income tax, and the plaintiff did not have been issued a certificate of non-party 2 of the Enforcement Rule of the Income Tax Act because the plaintiff did not have been issued a certificate of non-party 2 of the above farmland for 8 years or longer, since the plaintiff did not have been issued a certificate of non-party 5 years or more after the date of transfer, and the plaintiff did not have been issued a certificate of non-party 2 of the Enforcement Rule of the Income Tax Act for the purpose of calculating the credibility of the above farmland and other farmland for which the plaintiff did not have been issued a certificate of non-party 5 years or its taxation.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Osung-hwan (Presiding Justice)

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