Gwangju High Court ( Jeju)-2017-Nu-1652 ( October 10, 2018)

The burden of proof on the requirements for reduction or exemption of the capital gains tax for not less than 8 years lies on the taxpayer claiming exemption.

(C) The term "self-incrimination" means that a resident is engaged in cultivating crops or growing perennial plants on his own land at all times or with his own labor at at least half of the farming works, and the burden of proof for such reduction requirements is legitimate because the Plaintiff, who is the person liable to pay capital gains tax, is not otherwise proved.

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

2018Du33821 Revocation of Disposition of Imposing capital gains tax

AA

BB Director of the Tax Office

Gwangju High Court ( Jeju) Decision 2017Nu1652 Decided January 10, 2018

2018.010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per