Busan High Court Decision 2013Nu20721 (Law No. 28, 2014)

Even though the mother who is in military service and university students have been engaged in farming activities while attending the school, it is not directly cultivated in farmland.

(2)It is apparent in light of the empirical rule that a person could not directly cultivate farmland at the seat of the State while serving in the military, and it cannot be deemed that he/she directly cultivated farmland, i.e., that he/she was a mother who could not directly cultivate farmland at the seat of the State during his/her military service, even though he/she was enrolled before and after his/her religious school

Article 70 of the Restriction of Special Taxation Act

Article 67 of the Restriction of Special Taxation Act

2014du38224 Revocation of disposition of revocation of capital gains tax imposition

The United States of America

00. Head of tax office

Busan High Court Decision 2013Nu20721 Decided May 28, 2014

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 ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

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