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Case Number of the immediately preceding lawsuit
Busan High Court 2013Nu20738 ( October 28, 2014)
Title
The reduction or exemption of substitute farmland which is not directly cultivated is justified.
Summary
(See the judgment of the court below) At the time of acquisition and holding of the transferred farmland, the plaintiff was the student status and military personnel status, and it cannot be deemed that he cultivated with 1/2 or more of his own labor as provided in Article 67 (2) of the Restriction of Special Taxation Act, such as the confirmation of student status at the time of acquisition and holding of substitute farmland.
Related statutes
Article 70(1) of the Restriction of Special Taxation Act
Cases
2014Du38231 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
The United States of America
Defendant-Appellee
Head of Ulsan District Office
Judgment of the lower court
Busan High Court Decision 2013Nu20738 Decided May 28, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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 acceptable or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.