Seoul High Court 2011Nu35110 (Law No. 18, 2012)

early 2010 Heavy1598 ( December 29, 2010)

(C) If it is difficult to recognize the fact of self-defense, it constitutes the non-business land.

(C) In light of the above legal principles, it is difficult to find that the land owner had a duty to cultivate his own labor as a non-business land, and it is difficult to recognize that he had a duty to cultivate his own labor or more than 1/2 of his own labor in light of the above legal principles.

Article 104 of the Income Tax Act

2012Du13733 Revision of land for non-business use

XX

Head of Suwon Tax Office

Seoul High Court Decision 2011Nu35110 Decided May 18, 2012

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 constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by

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