Daegu High Court 2017Nu6168 (Law No. 13, 2018)

(Trial without Trial) Since the real estate of this case constitutes non-business land, the rejection disposition of correction is legitimate.

The meaning of "1/2 or more of the self-working force" in the "main sentence of the self-defense" shall be interpreted as a grammatic interpretation, and it shall be deemed that one half or more of the self-defense work should be in charge of it directly or by hand, and it shall not be deemed that the meaning of "self-working force" includes either cultivation with the help of a family member living together with the same household or employment of another person under his/her responsibility and account.

Article 104-3 of the former Income Tax Act (Scope of Non-business Land)

2018Du42412

IsaA

BB Director of the Tax Office

13, 2018.13

oly 2018.16

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 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.