Seoul High Court-2016-Nu-43956 ( October 28, 2016)

Examination-Inheritance-2015-008 (2015.06.30)

There is no proof that the time of the transfer is different from that of the disposition by the Plaintiff for eight years.

(As in the judgment of the first instance court) there is no proof that the plaintiff's transfer time is different from the disposition, or that the transfer time is not different from the disposition.

Article 69 (1) of the Restriction of Special Taxation Act / [Reduction and Exemption of Transfer Income Tax for Self-Cultivating Farmland]

2016Du 62207 Revocation of Disposition of Imposing capital gains tax

BB

00. Head of tax office

March 9, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition