Gwangju High Court-2016-Nu-3399 ( November 10, 2016)

early trial 2014 Mine2547.4984 (Joint)

(C) At the time of transfer, the land in this case shall not be deemed farmland corresponding to the cultivation area of landscape trees.

(2) The court below held that each of the instant lands was farmland at the time of the instant transfer is not sufficient to recognize the fact that the transferor, who asserts such fact, must actively prove the fact, and only the evidence submitted by the plaintiff, presented by the plaintiff.

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

2016Du61136 Revocation of Disposition of Imposing capital gains tax

AA

○ Head of tax office

Gwangju High Court Decision 2016Nu3399 Decided November 10, 2016

March 16, 2017

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 grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent