Seoul High Court 2012Nu39881 (Law No. 21, 2013.08)

Whether the farmland falls under the category of 8-year self-farmland

It is difficult to find out a special motive or reason to make a statement by falsely referring to the details of the statement, the details of the statement, and the fact that leD had not experienced by leD, and it does not constitute a self-farmland for 8 years in view of the circumstances in which the plaintiff operated the restaurant along with his wife in the vicinity.

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

2013Du18650 Revocation of Disposition of Imposing capital gains tax

leAA

Head of the Pakistan Tax Office

Seoul High Court Decision 2012Nu39881 Decided August 21, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment of the court below and the records of this case were examined, but the argument on the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act, and it is so decided as per Disposition by the assent