Busan High Court-2016-Nu-23721 ( October 31, 2017)

(C) No person shall be deemed to have been self-defensed for at least eight years;

It is not enough to recognize that he is engaged in the cultivation of crops on farmland for not less than 8 years or that he was engaged in the cultivation with his own labor not less than 1/2 of farming work

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

2017Du38225 Revocation of Disposition of Imposing capital gains tax

○ Kim

○ Head of tax office

on October 31, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided