Seoul High Court (Chuncheon) 2012Nu1070 (Law No. 05, 2013)

early 2012 Heavy0147 ( October 14, 2012)

No land may be deemed as nominal trust or directly cultivated for at least eight years;

(ps) There is no evidence to prove that the land was trusted by a clan, and it can be recognized that the fact that a third party raises or uses a farming house in the land in return for the management of a mountain village after the acquisition of the land is recognized, so it shall not be deemed that the land was cultivated directly for at least eight years.

2013Du5425 Revocation of Disposition of Imposing capital gains tax

NewA

Chuncheon Director of the Tax Office

Seoul High Court (Chuncheon) Decision 2012Nu1070 Decided February 5, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the judgment below in light of the records of this case, and the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Elimination of Final Appeal, it is recognized that the appeal is dismissed pursuant to Article 5 of the above Act, and it is so decided as per Disposition by the assent