(심리불속행) 토지를 8년 이상 자경한 것으로 인정하기 어려움[국승]
Busan High Court 2012Nu2047 ( December 14, 2012)
Appellate Decision 201J 1613 (Law No. 1106.30)
(C) It is difficult to recognize land as being self-sufficient for not less than eight years.
(C) In light of the fact that it is difficult for a large number of people to cultivate a large area of land without permission and to cultivate a large area of land without permission, it is difficult to recognize that a large number of people have cultivated a large area of land for not less than eight years in light of the fact that it appears not easy to cultivate a large area of land by mixing it with others according to the current status of obstacles.
2013Du1744 Revocation of Disposition of Imposing capital gains tax, etc.
IsaA
Head of the tax office
Busan High Court Decision 2012Nu2047 Decided December 14, 2012
The appeal is dismissed.
Costs of appeal are assessed against the Plaintiff
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, the appeal is decided as per Disposition by the assent of all participating Justices.