Seoul High Court 2012Nu32149 (Seoul High Court 2013.04.11)

early 201st century 4736 ( December 26, 2011)

(C) No person shall be deemed to have cultivated farmland directly for at least eight years.

It is difficult to recognize that farmland has been cultivated directly for 8 years or longer in light of the fact that the corporation works as the representative director of the corporation, obtains high-amount earned income, fails to submit objective data on the purchase costs of farming materials or the disposal details of agricultural products, and that the farmland had been cultivated by a third party before the plaintiff acquired farmland by leasing and cultivating farmland.

2013Du10205 Revocation of Disposition of Imposing capital gains tax

The AA

Director of the District Office

Seoul High Court Decision 2012Nu32149 Decided April 11, 2013

August 22, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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