Seoul High Court (Chuncheon)-2017-Nu-249 ( January 17, 2017)

Cho-2015-China-5031 (2016.04)

(C) The Plaintiff shall bear the burden of proving whether or not the Plaintiff is self-defensive in the reduction and exemption of 8 years ago and the reduction and exemption of large land.

(The main point of view) The laws and regulations on the requirements for non-taxation or reduction and exemption must be interpreted strictly, and to this end, the burden of proving the existence of self-taxation or reduction and exemption in 8 years shall be borne by the plaintiff, and the plaintiff shall not be proven at all as to the self-sufficiency

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

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

2017Du58496 Revocation of Disposition of Imposing capital gains tax

AA

BB Director of the Tax Office

Seoul High Court (Chuncheon) Decision 2017Nu249 Decided July 17, 2017

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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by