(심리불속행) 촬영사진상 나대지인 상태로 확인되어 자경하였다고 볼 수 없음[국승]
Seoul High Court-2015-Nu71855 (Law No. 12, 2016)
Early High Court Decision 2014J 804 (Law No. 15, 2014)
(C) No person shall be deemed to have been aware of the fact that he/she was a site for a photographic photo.
(C) No reduction or exemption of self-defensive, considering it as farmland, as it appears in the shape of a photographic site (the substance of the original trial)
Article 70 of the Restriction of Special Taxation Act (Abatement or Exemption of Transfer Income Tax on Substitute Land for Farmland)
The appeal is 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 the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent