Seoul High Court-2017-Nu64349 (Law No. 12, 2018)

Cho High-2016-Seoul Government-3704 ( December 15, 2016)

(C) The farmland in this case is deemed to be self-arable farmland for not less than 8 years according to the certificate of investigation of farmland in this case.

There are no circumstances and grounds to view that the certificate of the inspection of cultivated objects and the application for the issuance of self-certification of cultivation have been prepared differently from the fact, and it is confirmed that the land at issue was farmland due to aerial dust, so it is judged that the deceased was self-fluence

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

2018Du42924 Revocation of Disposition of Imposing capital gains tax

United StatesA

BB Director of the Tax Office

July 27, 2018

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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 constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by