Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu53058 ( October 15, 2014)
Case Number of the previous trial
The early appellate court 2013 middle 0967
Title
(C) A person who is enrolled in a high school shall not be included in the period of eight (8) years.
Summary
In light of the fact that the absolute time for the Plaintiff to input the instant land into the cultivation of the instant land due to the time and study sent from the school (the original instance) summary, etc., it is difficult to view that the Plaintiff was engaged in the instant land cultivation on a regular basis or appropriated 1/2 or more of the farming work directly with its own labor.
Related statutes
Article 69 of the Restriction of Special Taxation Act
Cases
2014Du44137 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
○ Kim
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Seoul High Court Decision 2014Nu53058 Decided October 15, 2014
Imposition of Judgment
February 12, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition