Seoul High Court 2008Nu24271 (Law No. 16, 2008)

Incheon District Court 2008Gudan430 (No. 25, 2008)

Appropriateness of the disposition that excluded the tax reduction or exemption by deeming it to meet the requirements for re-villages for at least eight years;

In light of the fact that it appears that the plaintiff had resided in a container stuff but did not use a small amount of electricity or any other power, it is difficult to see that the plaintiff actually re-established the period that the plaintiff had resided in Seoul with his resident registration.

The contents of the decision shall be the same as attached.

Article 69 (Abatement or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, 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, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating