Seoul High Court-2018-Nu71788 (2019.05.02)

Cho Jae-2017-China-0459 ( April 20, 2017)

(C) Whether capital gains tax reduction or exemption is applicable to farmland for self-governing cultivation in 8 years;

(1) It is not sufficient to recognize that the plaintiff resided in the farmland of this case for not less than eight years and engages in the agriculture at all times, or has invested not less than one half of the farming work, and there is no other evidence to acknowledge it.

Article 69(1) of the Restriction of Special Taxation Act

2019Du41300 Revocation of Disposition of Imposing capital gains tax

United StatesA

a) the Director of the Tax Office

Seoul High Court Decision 2018Nu71788 Decided May 2, 2019

August 14, 2019

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 allegation of the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and

The appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.

The decision shall be rendered as above.