(심리불속행) 원고가 그 소유농지에서 8년 이상 자경하였다고 인정할 수 없음[국승]
Seoul High Court (Chuncheon)-2018-Nu604 (Law No. 17, 2018)
(C) The Plaintiff may not be deemed to have self-employed for not less than eight years on his own farmland.
(C) The Plaintiff’s assertion that the Plaintiff had been engaged in other businesses during the self-defense period and had frequently acquired or transferred a large number of land, etc., is far away from the behavior of those engaged in agriculture on the land owned by the Plaintiff, and there is insufficient evidence to acknowledge that the Plaintiff cultivated 1/2 or more of the farming work on the farmland owned by the Plaintiff with their own
Article 69(1) of the former Restriction of Special Taxation Act (Amended by Act No. 13560, Dec. 15, 2015)
Supreme Court Decision 2018Du60199 Decided capital gains tax
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*The Director of the Tax Office
Seoul High Court Decision 2018Nu604 decided September 17, 2018
December 13, 2018
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.