Seoul High Court 2010Nu12707 ( November 25, 2010)

early 2009 Heavy0190 (2009.08)

(C) Whether the farmland was self-confisced directly

(C) It is difficult to see that the farmland and substitute farmland are not directly cultivated in light of the circumstances that do not submit objective and direct data, such as the insertion, improvement, and expansion necessary for direct cultivation of the previous farmland and substitute farmland, the details of purchase of basic farming equipment or farming materials, details of sales of products, etc., or the details of the use of credit cards accompanying the long-term residence

2010Du28755 The revocation of disposition imposing capital gains tax.

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〇〇세무서장

Seoul High Court Decision 2010Nu12707 Decided November 25, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,