Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-49548 ( October 18, 2017)
Title
(ps) It does not constitute reduction or exemption of capital gains tax on self-Cultivating farmland.
Summary
(The main point of view) It is difficult to view that the Plaintiff had cultivated or cultivated by inserting more than 1/2 of his own labor force, and it is reasonable to view that the instant land was merely limited to the temporary site, not to the farmland at the time of transfer.
Related statutes
Article 69 (Abatement or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
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 appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.