Seoul High Court 2012Nu17607 (Law No. 17, 2013)

(Rescidion of hearing) The non-business land can not be recognized, and thus constitutes a non-business land.

Considering the fact that (the substance of original instance) the use of a motor vehicle is required for a considerable period of time because the distance between a residential area and a farmland is far away, and that it cannot be deemed that a police official cultivated rice with his own labor when cultivating 1/2 or more of the farming works cannot be deemed to have been cultivated, considering the form of work and the farmland area as a police official

2013Du3870 Revocation of Disposition of Imposing capital gains tax

Park AA

The director of the North Incheon National Tax Office

Seoul High Court Decision 2012Nu17607 Decided January 17, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the judgment below 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 Elimination of Final Appeal, it is recognized that the appeal is dismissed pursuant to Article 5 of the above Act, and it is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final