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Case Number of the immediately preceding lawsuit
Daejeon High Court 2012Nu2786 (No. 23, 2013)
Title
(C) It is difficult to see that the previous land was self-recovered for at least three years.
Summary
(1) It is difficult to regard the land as a direct cultivation in light of the following: (a) it is insufficient to recognize that the land was directly cultivated because it is small in quantity; and (b) it is insufficient to submit evidentiary data on specific cultivation methods or consumption and sale of harvested material; and (c) it is difficult to regard the land as a direct cultivation.
Cases
2013Du12072 Revocation of disposition of imposing capital gains tax, etc.
Plaintiff-Appellant
KimA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Daejeon High Court Decision 2012Nu2786 Decided May 23, 2013
Text
The appeal is dismissed.
The plaintiff's answer to the costs of appeal.
Reasons
The judgment of the court below was examined in light of the records of this case, and the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Appellate Division
Therefore, the appeal is dismissed pursuant to Article 5 of the above Act, and it is so decided as per Disposition by the assent of all participating Justices.