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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu60398 (2016.05.10)
Title
(as with the judgment of the second instance, it shall not be deemed that a direct cultivation has been made for 8 years or longer.
Summary
It is insufficient to recognize that the land in this case is engaged in cultivating crops on a regular basis or directly cultivating at least 1/2 of the farming works with his own labor, and thus the initial disposition is lawful.
Related statutes
Article 69 of the Restriction of Special Taxation Act (Abatement or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Cases
2016Du41316 Revocation of Disposition of Imposing capital gains tax
Plaintiff
AA
Defendant
BB Director of the Tax Office
Imposition of Judgment
August 17, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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 in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of