Seoul High Court 2010Nu32770 (Law No. 28, 2011)

early 209 middle 3207 ( November 26, 2009)

(C) It shall not be deemed that farmland has been cultivated during the period of service as an employee.

In light of the fact that it is difficult to deem that farmland was cultivated on the ordinary day during the period of working as an employee, it is reasonable to deem that farmland was not cultivated directly. Therefore, the disposition imposed by applying the heavy taxation rate to land for non-business is legitimate.

2011Du12115 Revocation of Disposition of Imposing capital gains tax

XX

O Head of tax office

Seoul High Court Decision 2010Nu32770 Decided April 28, 2011

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 it is clear that the assertion on the grounds of appeal by the appellant constitutes 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

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 violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,