Seoul High Court-2017-Nu-56423 ( November 15, 2017)

(C) If there is a taxable period of not less than 37 million won of the total amount of gross pay, it shall be excluded from the cultivation period of the resident.

(1) If the total sum of the total amount of gross pay is more than 37 million won, the period is excluded from the period cultivated by the resident even before the enforcement date of the enforcement decree.

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

Supreme Court Decision 2017Du73990 Decided capital gains tax, etc.

EO

OO Head of the tax office

2018.03.29

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 the allegation in the grounds of appeal by appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by