Seoul High Court-2017-Nu64219 ( December 01, 2017)

(D) Whether the land of this case constitutes a self-defense of eight years or more

(C) Although the land of this case was partially cultivated on the land of this case as claimed by the Plaintiff, it is difficult to deem that the land of this case was cultivated by the Plaintiff’s own labor by more than half of the farming work.

Article 69 of the Restriction of Special Taxation Act (Abatement or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition