beta
Case Number of the immediately preceding lawsuit
Busan High Court-2017-Nu-23837 ( October 10, 2017)
Title
(C) It is not sufficient to recognize that he had cultivated more than 1/2 of the farming work with the plaintiff's labor in a sporadic farming field.
Summary
(C) It is not sufficient to recognize that he had cultivated more than 1/2 of the farming work with the plaintiff's labor in a sporadic farming field.
Related statutes
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Cases
Supreme Court Decision 2017Du38515 Decided capital gains tax
Plaintiff-Appellee
AAA foreign country
Defendant-Appellant
BB Director of the Tax Office
Judgment of the lower court
Busan High Court Decision 2016Nu23837 Decided February 10, 2017
Imposition of Judgment
May 31, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, it is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.