Seoul High Court 2010Nu4409 (2010.09.08)

Review Transfer 2009-0150 (Law No. 28, 2009)

Reduction of or exemption from capital gains tax on substitute land for farmland

The payment was received while serving in the construction company for the period of farmland retention, and the fact that the real estate brokerage office was opened and operated, and the simple receipt of fertilizers, etc. presented by direct cultivation evidence, which is not recognized as the claimant's own competition, is unclear.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The judgment of the court below was examined in light of the records of this case, but it is clear that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is