Seoul High Court 2010Nu7477 ( October 07, 2010)

early 209 Heavy0288 (2009.04.08)

(ps) Any disposition to exclude the reduction or exemption of capital gains tax on self-owned farmland for at least eight years is legitimate.

(C) It is difficult to see that there was no evidence to deem that the university had worked as a professor concurrently in the university, that there was no evidence to deem that the university owned the farming machinery or the farming machinery necessary to cultivate the land, that a significant portion of the land was leased, and that the compensation was planted as a spawn nursery, and that the compensation was paid to others

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 assertion on the grounds of appeal by the appellant 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

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see