Seoul High Court 2012Nu26670 (2013.06)

Seocho 201J 2535 (No. 22, 2011)

(C) No evidence exists to prove the fact of self-defense for at least eight years;

In light of the fact that most of the farmland holding periods were operated by a veterinary hospital or a company, and the amount of business income and earned income is considerable, and the size of the land owned by the transferred farmland including the transferred farmland is considerable, it is insufficient to deem that the transferred farmland had been cultivated directly for not less than eight years, and there is no evidence

2013Du6213 Revocation of Disposition of Imposing capital gains tax

StateA

Head of Eastern Tax Office

Seoul High Court Decision 2012Nu26670 Decided February 6, 2013

The appeal is dismissed.

The plaintiff shall bear the costs of appeal.

All of the records of this case and the judgment of the court below and the grounds of appeal by appellant were examined, but the grounds of appeal by 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 pursuant to Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final