Seoul High Court 2012Nu18563 (Law No. 31, 2013)

(C) It is difficult to recognize that a person directly cultivated the previous and substitute farmland (hereinafter referred to as "national land").

(C) If the farmland was directly cultivated in the farmland ledger, there is no evidence to support the fact that the farmland was directly cultivated in light of the fact that the farmland was not registered in the farmland ledger and the farmland was not registered.

Article 70 of the Restriction of Special Taxation Act for Substitute Land for Farmland

Scope of land for non-business under Article 104-3 of the Income Tax Act

2013Du13235 Revocation of Disposition of Imposing capital gains tax

KimA

Head of Ansan Tax Office

Seoul High Court Decision 2012Nu18563 Decided May 31, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining both the records of this case, the judgment of the court below, and the grounds of appeal, it is clear that the assertion of the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act, and it is so decided as per