Busan High Court-2014-Nu-11710 (2015.05)

(C) A plaintiff may not be deemed to have directly cultivated the farmland for which he applied for capital gains tax reduction or exemption.

(C) The Plaintiff cannot apply the reduction or exemption of capital gains tax on substitute land pursuant to Article 70 of the Restriction of Special Taxation Act, as there is no evidence to prove that the Plaintiff directly cultivated the farmland of this case.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per