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Case Number of the immediately preceding lawsuit
Seoul High Court 2017-Nu-59309 ( October 14, 2018)
Title
(Resceptic Conduct)
Summary
It can not be inferred that the land of this case was written to another person only because there were many small farmers in the vicinity. It is deemed that the plaintiff's simple receipt, confirmation certificate of neighboring residents, and testimony of neighboring farmers presented by the plaintiff's self-defense is not reasonable, so it is deemed that the plaintiff made a self-defense for 8 years.
Related statutes
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Cases
2018du3826 (2018.06.15) The revocation of the disposition imposing capital gains tax shall be revoked.
Plaintiff-Appellant
○ ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
February 14, 2018
Imposition of Judgment
June 15, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
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