Seoul High Court-2017-Nu72401 (2018.04.04)

The plaintiff's assertion based on the premise that the farmland of this case was directly cultivated for not less than 8 years is not acceptable.

(C) Where a farmland owner directly cultivates only sporadicly on the ground that he/she has an occupation other than agriculture, he/she shall be excluded from capital gains tax reduction or exemption.

Article 69 of the Restriction of Special Taxation Act for Self-Cultivating Farmland

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, it is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.