Seoul High Court 2011Nu25199 (2012.06.01)

(C) It is difficult to regard 1/2 or more of the farming work as having been cultivated with his own labor.

(C) It is difficult to view that a person who works as a bank source (the main point of the original trial) is capable of engaging in the farming work on a regular basis in the greenhouse of three or more households, and it is difficult to regard 1/2 or more of the farming work as having cultivated

Article 70 of the Restriction of Special Taxation Act

2012du14750 Revocation of disposition rejecting capital gains tax rectification

XX

Head of Nowon Tax Office

Seoul High Court Decision 2011Nu25199 Decided June 1, 2012

The appeal is dismissed.

Costs of appeal are assessed against the Plaintiff

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed. It is so 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