Seoul High Court 2010Nu15737 ( December 01, 2010)

Early High Court Decision 2008J 2472 (Law No. 9, 2008)

(B) Whether a person directly commits a violation of any provision of Articles 1 and 12(3)

It is not sufficient to recognize that farmland has been self-covered in view of the fact that a police officer has worked as a police officer during the period of self-coveration, that farmland has been registered as a self-coveration farmland in the farmland ledger, and that farmland has been sold as the weekend farmland.

2010Du28588 Revocation of Disposition of Imposing capital gains tax, etc.

강〇〇

〇〇세무서장

Seoul High Court Decision 2010Nu15737 Decided December 1, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to 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.,