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Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu-50194 ( December 19, 2018)
Title
Revocation of disposition imposing capital gains tax
Summary
The key land is not only the land category in the public register but also the farmland was cultivated as farmland at the time of transfer. Thus, even if the construction, etc. was restricted by the decision of the district unit planning zone, the original purpose of the land, i.e., the original purpose of the land, i.e., the prohibition or restriction of use or cultivation as farmland
Related statutes
Article 104-3 (2) of the Income Tax Act
Cases
2018Du5941 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
IsaA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court-2018-Nu-50194 ( December 19, 2018)
Imposition of Judgment
on October 31, 2019
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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 provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by