Seoul High Court 2009Nu5048 (Law No. 19, 2010)

National High Court 2007J 2548 ( October 29, 2007)

Reduction of or exemption from capital gains tax for farmland substitute land

Since only the registration was made on the resident registration and the actual place of residence was confirmed based on fact-finding, it is legitimate to impose tax due to lack of requirements for substitute farmland on farmland.

The contents of the decision shall be the same as attached.

The appeal shall be 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 were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated 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. It is so decided as per