Seoul High Court 2012Nu13353 ( October 10, 2012)

(C) It is difficult to deem that the previous farmland was directly cultivated.

Since most of the labor force required for farming operations were deemed to have been provided to the spouse and had been simply supported by the Plaintiff due to a delay due to a sudden disease, the disposition excluding the reduction and exemption of substitute farmland is legitimate since it cannot be deemed that at least 1/2 of the farming work necessary for the cultivation of farmland was directly or indirectly carried out.

2012du24511 Revocation of disposition of imposing capital gains tax

LAA

The Director of Incheon Tax Office

Seoul High Court Decision 2012Nu13353 Decided October 10, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the appeal (to the extent of supplement in case of supplemental appellate briefs not timely filed) were examined in entirety. However, the argument on the grounds of appeal by the appellant is deemed not to include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and it is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final