Seoul High Court 2012Nu23077 (2013.09.06)

Land for non-business use that is difficult to be recognized as a minor farmland;

In full view of the fact that a person works as a representative director of a housing construction and sales business company or obtains business income by manufacturing business, etc., and takes account of the fact that he/she does not own at all farming machinery and farming equipment during the period of farmland ownership and takes charge of farming work and pays compensation to nearby farmers, etc., it is difficult to recognize that he/she has cultivated 1/2 or more of farming work

Article 70 of the Restriction of Special Taxation Act

2013Du20417 Revocation of Disposition of Imposing capital gains tax

The AA

Head of Pyeongtaek Tax Office

Seoul High Court Decision 2012Nu23077 Decided September 6, 2013

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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by