Daejeon High Court 2013Nu3311 (Law No. 124, 2014)

(C) There is no evidence to acknowledge whether the farmland was farmland at the time of the transfer and whether the farmland was farmland for at least three years.

(1) According to the summary of the aviation photographs, there is no evidence to acknowledge that the instant land was farmland at the time of the transfer, in view of the following: (a) there is no evidence to acknowledge that the instant land was farmland at the time of the transfer, and that the Plaintiff used the instant land as a parking lot and a road on the door-to-face.

2014Du37603 Revocation of Disposition of Imposing capital gains tax

IsaA

Head of Busan District Tax Office

Daejeon High Court Decision 2013Nu3311 Decided April 24, 2014

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 for in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by