Seoul High Court (Chuncheon) 2012Nu411 (Law No. 26, 2012)

Early High Court Decision 201Du1726 ( October 23, 2011)

(Incompetence of hearing) It is difficult to recognize as being a serious one for more than eight years.

In light of the fact that a person works as a public official, and worked five times a month in land, but works for another person in the event of a need for agricultural machinery, such as an incidental work, a fluent machine, a rice fluent machine, etc., and works for another person by paying money for fertilizers or pesticide roots, etc., it shall not be deemed that one half or more of the farming work was cultivated with his own labor.

2012du22881 Revocation of disposition of imposing capital gains tax

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Chuncheon Director of the Tax Office

Seoul High Court (Chuncheon) Decision 2012Nu411 Decided September 26, 2012

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 it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final