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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu32649 (2017.05.02)
Case Number of the previous trial
Cho High-2015-Seoul Government-1909 ( July 22, 2015)
Title
As it is insufficient to recognize the fact that the instant land was cultivated directly, it does not meet the requirements for capital gains tax reduction or exemption.
Summary
In the vicinity of the instant land, it is insufficient to recognize the fact that the instant land was cultivated directly by the labor force by residing in the vicinity of the instant land at all times in the cultivation of crops or by cultivating not less than 1/2 of the farming work with the labor force. Therefore, it does not meet the requirements
Related statutes
Article 69(1) of the former Restriction of Special Taxation Act
Cases
2017Du46424
Plaintiff
westO
Defendant
OO Head of the tax office
Imposition of Judgment
September 21, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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 the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by