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Case Number of the immediately preceding lawsuit
Seoul High Court-2019-Nu-3005 ( October 17, 2019)
Title
(Trialless Conduct) The burden of proof for direct cultivation is against the claimant.
Summary
Any person who asserts self-defense shall be engaged in the cultivation of crops, etc. on his own farmland or shall prove that not less than half of the farming works have been cultivated or cultivated with his own labor.
Related statutes
Article 69 of the former Restriction of Special Taxation Act
Cases
2019-Du-49137 Revocation of Disposition of Imposing capital gains tax, etc.
Plaintiff-Appellant
AA
Defendant-Appellee
o Head of the Oral Tax Office
The second instance decision
Seoul High Court Decision 2019Nu3005 Decided July 17, 2019
Imposition of Judgment
November 14, 2019
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
According to the judgment of the court below and the appellate brief and the records of this case, the allegation on the grounds of appeal by the appellant is deemed to have no grounds or grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by