Daejeon High Court (Cheongju)-2013-Nu-568 ( October 28, 2015)

Cho Jae-2014- Daejeon-1938 ( October 29, 2014)

Since the Plaintiff cannot be deemed to have cultivated the instant land directly for more than eight years, the Plaintiff’s claim shall be dismissed.

The Plaintiff cannot be deemed to have cultivated the instant land in 1/2 or more of the Plaintiff’s labor force by operating a cleaning operator’s work and a private house.

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

Supreme Court Decision 2015Du60044 Decided capital gains tax

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O Head of tax office

Daejeon High Court Decision 2015Nu10894 Decided November 26, 2015

on October 24, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's 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 of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of

on October 24, 2016