Seoul High Court 2014Nu58077 ( March 28, 2015)

2012 middle 2715

(A) No reduction or exemption for a period of eight years shall be recognized by deeming the applicant as the earned income, etc. of the applicant.

(C) In light of the fact that the claimant's actual place of residence can not be seen as his domicile on the resident registration, it cannot be viewed that the claimant has self-employed for not less than 8 years.

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

2015Du44967 Revocation of Disposition of Imposing capital gains tax

IsaA

○ Head of tax office

Seoul High Court Decision 2014Nu58077 Decided May 28, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition