Daejeon High Court 2013Nu1285 (Law No. 10, 2014)

(Resceptive Conduct) The plaintiff's self-descriptiveness cannot be recognized for 8 years.

In light of the fact that the registered domicile is also registered as the cargo company and the location of a construction company, the plaintiff was registered as the representative of several corporations at the time of the transfer of farmland, and that he was unable to submit detailed data concerning self-defence, etc., it is difficult to recognize that he was self-defensing

Article 69 of the Restriction of Special Taxation Act

2014Du8537 Revocation of Disposition of Imposing capital gains tax

KoreaA

Head of Public Tax Office

Daejeon High Court Decision 2013Nu1285 Decided April 10, 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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by