Seoul High Court 2012Nu7242 ( November 16, 2012)

(C) A person who does not fall under farmland as of the date of transfer and does not fall under one's own farmland for at least eight years.

The issue of ‘farmland' of the transferred land is not the date of the relevant maintenance, but the actual date of the transfer of the relevant transferred land is not determined on the basis of the actual date of the transfer. According to the on-site verification by the airline personnel or the tax authorities, it is insufficient to recognize the assertion that the land constitutes farmland as a result of the acquisition of a permit directly required for farmland management at the

2012du27824 Revocation of disposition of imposing capital gains tax

AAAA

Head of Suwon Tax Office

Seoul High Court Decision 2012Nu7242 Decided November 16, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

In accordance with Article 429 of the Civil Procedure Act, Article 8(2) of the Administrative Litigation Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, the appeal is decided as per Disposition by the assent of all participating Justices.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final