Seoul High Court-2013-Nu-52416 (Law No. 26, 2014)

(C) Whether a person falls under the requirements for reduction or exemption for 8 years;

(C) The plaintiff argued that even though he worked in other areas during the forest fire prevention period as a helicopter operator, the period is from November to May, and the direct labor force for cultivating the farmland of this case was put in during the vacation period, the plaintiff's self-defense should be applied to the reduction of the reduction of the reduction of the reduction of the reduction of the forest for 8 years.

Article 69 of the former Restriction of Special Taxation Act

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 by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided