Seoul Administrative Court 2012Gudan7908 ( December 14, 2012)

early 201st century 4736 ( December 26, 2011)

No farmland shall be deemed directly cultivated for at least eight years.

It is difficult to recognize that farmland has been directly cultivated for not less than eight years in light of the fact that the representative director of a stock company works, obtains high-amount earned income, fails to submit objective data on the purchase cost of farming materials or the disposal details of agricultural products, and that a third party leased and cultivated farmland before the plaintiff acquired farmland.

2012Nu32149 Revocation of Disposition of Imposing capital gains tax

The AA

Director of the District Office

Seoul Administrative Court Decision 2012Gudan7908 decided September 14, 2012

March 14, 2013

April 11, 2013

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's disposition of imposition of capital gains tax of KRW 000 against the plaintiff on July 18, 201 shall be revoked.

1. The reasons for the judgment of the court of first instance are reasonable and acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. The plaintiff asserts that the disposition of this case, which the plaintiff directly cultivated the farmland of this case for not less than eight years in the appellate court, was unlawful. However, the circumstances shown in the judgment of the first instance court, and the evidence and the entire purport of arguments cited by the court of the first instance, which can be recognized by the court, are as follows: (i) annual sales from 2000 to 2009 of the PP Textiles Co., Ltd., which the plaintiff worked as representative director, amount to approximately KRW 000 to KRW 000,000 per annum, including the wage and salary received from PP Textiles Co., Ltd. for the same period; and (ii) the plaintiff did not submit objective data on the purchase cost of farming materials necessary for cultivating the farmland of this case, or on the disposal method and consideration of agricultural products cultivated from the farmland of this case, and considering the circumstance that the plaintiff cultivated the farmland of this case by leasing it from the former owner before acquiring it, the plaintiff's assertion that the plaintiff directly cultivated the farmland of this case for not less than eight years.

3. The plaintiff's appeal is dismissed for lack of grounds.