Seoul High Court-2017-Nu-47542 ( November 01, 2017)

(C) The person liable to pay the tax shall bear the burden of proving that the transferred land had been directly involved for at least eight years while living in the location of the farmland.

(C) A person who asserts the exemption of capital gains tax for not less than 8 years is liable to pay tax on the land transferred while residing in the farmland location, and the person who asserts the exemption of capital gains tax.

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