Busan High Court-(Capwon) 2014-Nu-1185 ( October 27, 2015)

(C) It is difficult to see that there is no objective evidence of the requirements for self-reliance, and it is not considered as farmland.

(C) It is difficult to deem that the land was self-chilled on the ground that there are no circumstances to deem that the land was self-chilled due to the following: (a) airline’s statement that the crops were cultivated; (b) the neighboring person’s statement that the land was abandoned as a site; (c) the fact that the property tax was imposed; and (d) the fact that the s

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 the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided