Busan High Court (Capwon)-2016-Nu-1039 ( August 24, 2016)

The disposition imposing capital gains tax is legitimate without recognizing the reduction or exemption due to self-owned farmland.

(C) No evidence may be found to have been cultivated directly for at least eight years, and no evidence exists to deny the admissibility of evidence, such as a written confirmation, etc., in the course of a tax investigation.

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

Supreme Court Decision 2016Du49631 Decided Assignment and Action for Revocation of Disposition

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Busan High Court (Chowon) Decision 2016Nu10339 Decided August 24, 2016

November 24, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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