Seoul High Court 2010Nu24953 (Seoul High Court 2011.07)

Cho High Court Decision 2009J3115 ( October 20, 2009)

(C) A person who fails to meet the requirements of residence and cultivation to obtain the reduction or exemption of capital gains tax on the substitute land for farmland.

(Summary of Original Court) The disposition that excludes capital gains tax reduction or exemption is legitimate, because it does not meet the requirements of residence and cultivation to obtain capital gains tax reduction or exemption on substitute farmland, as well as does not directly cultivate at the time of transfer.

2011Du5452 Revocation of Disposition of Imposing capital gains tax

Park AA

○ Head of tax office

Seoul High Court Decision 2010Nu24953 Decided January 7, 2011

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. However, the grounds of appeal by the appellant 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 under Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,