(심리불속행)직접경작사실에 대한 입증책임은 이를 주장하는 자에게 있음[국승]
Seoul High Court-2019-Nu-3005 ( October 17, 2019)
(Trialless Conduct) The burden of proof for direct cultivation is against the claimant.
Any person who asserts self-defense shall be engaged in the cultivation of crops, etc. on his own farmland or shall prove that not less than half of the farming works have been cultivated or cultivated with his own labor.
Article 69 of the former Restriction of Special Taxation Act
2019-Du-49137 Revocation of Disposition of Imposing capital gains tax, etc.
AA
o Head of the Oral Tax Office
The second instance decision
Seoul High Court Decision 2019Nu3005 Decided July 17, 2019
November 14, 2019
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
According to the judgment of the court below and the appellate brief and the records of this case, the allegation on the grounds of appeal by the appellant is deemed to have no grounds or grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by