Seoul High Court-2017-Nu-65403 ( December 06, 2017)

(C) Since the incorporation of non-self-employed farmland into an urban development zone does not constitute a case where the use is prohibited or restricted by the law, it still constitutes non-business land.

(1) Even if non-self-employed farmland was incorporated into an urban development zone, it still constitutes land for non-business use, since there is no limitation on its use as farmland for its original purpose and there is no evidence to prove that there was no attempt or effort to change the quality of land.

Article 104-3 (2) of the Income Tax Act

2017Du7596 Revocation of Disposition of Imposing capital gains tax

EO

The Director of Gangnam District Office

Seoul High Court on December 6, 2017 2017Nu65403

April 12, 2018

The appeal is dismissed.

The 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 argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.