Seoul High Court 2010Nu8814 (2010.09.07)

National Tax Service Review and Transfer 2009-0056 (Law No. 22, 2009)

(C) No person shall be deemed to have had a direct cultivation of farmland.

(main point of the original trial) It is not easy to cultivate land while serving as a public official, and it is deemed that it falls under the non-resident requirements of non-business land because it does not reside in the land.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although the judgment of the court below was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases concerning

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see