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(영문) 대법원 2016. 07. 29. 선고 2016두37478 판결
(심리불속행) 8년자경 여부[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2016Nu53949 ( April 8, 2016)

Title

(C) 8 years ago

Summary

(C) In the absence of objective evidence of the fact that the land was directly cultivated for at least eight years, the reduction or exemption is not granted.

Cases

2016Du37478 Revocation of Disposition of Imposing capital gains tax

Plaintiff-Appellant

Red○ ○

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

National Rotations

Imposition of Judgment

July 29, 2016

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

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 prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by

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