Gwangju High Court ( Jeju)-2015-Nu-464 (Law No. 22, 2016)

Cho-2014-Divisions-1204 (2014.06.10)

(C) It is difficult to deem that one half or more of the farming works have been cultivated by using one’s own labor.

(1)It is difficult to see that one half or more of the farming operations have been cultivated by one-half or more with his own labor, focusing on other occupations.

Article 69 of the Restriction of Special Taxation Act: Reduction, exemption, etc. of capital gains tax for self-farmland

Supreme Court Decision 2016Du45349 Decided capital gains tax

KimAA 2

O Head of tax office

Gwangju High Court Decision 2015Nu464 Decided June 22, 2016

October 13, 2016

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, all appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.