Daejeon High Court 2013Nu596 (20 December 20, 2014)

(Psychological Incompetence) It shall be deemed as part of the farmland as a result of the aerial photography reading, but it shall not be recognized that the facts of the 8-year self-defense

(C) In light of the fact that the Plaintiff had been engaged in the repair business of agricultural machinery, it is difficult to deem that the Plaintiff had invested more than 1/2 of his own labor power in the instant land, in light of the fact that the Plaintiff had cultivated ornamental trees on other farmland.

Article 69 of the Restriction of Special Taxation Act

2014Du546 Revocation of Disposition of Imposing capital gains tax

leAA

Head of Busan District Tax Office

Daejeon High Court Decision 2013Nu596 decided February 20, 2014

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