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Case Number of the immediately preceding lawsuit
Busan High Court (Capwon) 2017-Nu-10701 ( November 01, 2017)
Title
(C) Whether the reduction or exemption of capital gains tax due to the cultivation of a self-employed farmer is applied;
Summary
(C) If it is apparent that three years have elapsed since the date of incorporation into a residential area at the time of the disposition, the capital gains tax reduction or exemption provision does not apply.
Cases
2017Du69700 Revocation of Disposition of Imposing capital gains tax, etc.
Plaintiff, Appellants
AA
Defendant, Appellant
BB Director of the Tax Office
Judgment of the lower court
Busan High Court (Chowon) 2017Nu10701
Imposition of Judgment
February 13, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition