Gwangju High Court-2016-Nu-2057 ( October 30, 2017)

(D) The defendant's disposition denying the reduction or exemption by the self-definites around 8 years is legitimate, since the plaintiff failed to prove the self-definites of the land of this case.

(W) The Plaintiff’s assertion alone is insufficient to prove the existence of self-defense in this case where it is sufficiently recognized that the substitute lessee cultivated the land, as the transferor bears the burden of proving the existence of self-defense of the land subject to reduction and exemption of capital gains tax.

Article 69 of the Restriction of Special Taxation Act

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