Seoul High Court-2017-Nu-81030 (2018.06)

(C) The disposition of this case is legitimate since the land of this case cannot be deemed land prohibited or restricted from use pursuant to laws and regulations.

(As stated in the first instance judgment, the use of the public register shall not be deemed to have been prohibited or restricted pursuant to the relevant statutes, considering the following: (a) the public record does not prohibit or restrict the possibility of use of farmland as farmland; (b) the National Land Planning and Utilization Act or the Housing Act does not explicitly prohibit or restrict the possibility of use as farmland; and

Article 104-3 of the Income Tax Act and Article 168-14 of the Enforcement Decree of the Income Tax Act

2018Du42078 The revocation of disposition to correct and impose capital gains tax, etc.

AA

The Director of the Z Tax Office

Seoul High Court Decision 2017Nu81030 Decided April 6, 2018

All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

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