Seoul High Court 2013Nu4189 ( October 02, 2013)

It is difficult to recognize the transferred land as being a minor one for not less than eight years.

In light of the fact that various enterprises have been operated during the period of farmland holding (psyching) and the customers have been on a national scale, the details and frequency of the purchase of agricultural materials is very low compared to the area of farmland claimed to have been cultivated, and the response to the purport that neighboring residents were a farmer at the time of the local verification by the tax authorities, it is difficult to recognize that they have been self-employed for more than eight years.

2013Du2412 Revocation of Disposition of Imposing capital gains tax

Park AA

The director of the tax office

Seoul High Court Decision 2013Nu4189 Decided October 2, 2013

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, but the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided