Seoul High Court-2015-Nu-51158 ( October 20, 2015)

Since farmland has not been cultivated directly for not less than 8 years, the disposition denying the return of reduction or exemption of capital gains tax and the special deduction for long-term holding is legitimate.

(2) As a result of a field investigation on farmland, it cannot be recognized that farmland was cultivated directly for more than 8 years as a result of a field investigation on farmland, and a disposition denying a return of capital gains tax reduction or exemption and a special deduction for long-term possession is legitimate because it falls under a land

Article 69 of the Restriction of Special Taxation Act: Reduction or exemption of transfer income tax for self-farmland

2015Du56274 Revocation of Disposition of Imposing capital gains tax

OO

Head of Ansan Tax Office

Seoul High Court 2015Nu51158

2016.02.18

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 argument on the grounds of appeal by the appellant is not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or it is recognized that there are no grounds for appeal. Thus, the appeal is dismissed pursuant to Article 5 of