Busan High Court-2017-Nu-22527 ( November 17, 2017)

(C) It is not sufficient to recognize that the plaintiff cultivated more than 1/2 of the farming work with the plaintiff's labor force.

(C) It is reasonable to interpret that a farmland owner shall be excluded from the capital gains tax if he/she cultivates farmland on a intermittent basis due to the cultivation of farmland by using another person's labor, etc. in the state of his/her occupation other than agriculture.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's allegation in the grounds of appeal on the grounds of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the

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