Seoul High Court 2009Nu11739 ( November 05, 2009)

early 208west2925 ( December 03, 2008)

during the cultivation period, the term " shall include the preceding section before the cultivation period;

In calculating the cultivation period of inherited farmland, the cultivation period by the decedent shall be deemed to be the cultivation period by the heir, and the reason for recognizing the cultivation period by the decedent is that the decedent would give the same reduction or exemption benefit as the decedent disposed of before the death of the decedent.

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

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by