Seoul High Court 2012Nu14677 (Law No. 11, 2013)

Early High Court Decision 201Du2684 ( October 21, 2011)

(Incompetence of hearing) It is difficult to recognize farmland as having been self-sufficient for not less than eight years.

In light of the fact that the head of a Si/Gun/Gu directly cultivates farmland for not less than eight years in light of the fact that the head of a Si/Gun/Gu operates a creative construction business and the amount of revenue is significant, and according to the result of an on-site investigation conducted by the tax authority, people nearby farmland have been investigated as having actually cultivated farmland, and the head of a Si/Gun/Gu could not submit objective data

2013Du4057 Revocation of Disposition of Imposing capital gains tax

Gangwon A

The director of the Southern Incheon District Office

Seoul High Court Decision 2012Nu14677 Decided January 11, 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 are examined, but the 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, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final