Seoul High Court 2010Nu38815 (Law No. 15, 2011)

early 2009 middle 2089 ( October 29, 2009)

(ps) Most of the farming operations are conducted by leaving another person to do so and do not constitute self-farmland.

(C) In light of the aforementioned legal principles, it is reasonable to view that the portion of the portion directly performed is less than 50% of the entire farming work, and that the portion of the portion is less than 50% of the entire farming work.

2011Du16452 Revocation of disposition of imposing capital gains tax

KimA

Deputy Director of the Tax Office

Seoul High Court Decision 2010Nu38815 Decided June 15, 2011

All appeals are 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. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided