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Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu49011 ( December 03, 2014)
Title
(C) The transfer land shall not be deemed to be farmland as of the date of transfer, and the transfer land shall not be deemed to be farmland as of the date of transfer.
Summary
(1)It shall not be recognized that a person has been engaged in the cultivation of crops for not less than 8 years on the land of transfer or has cultivated one-half or more of the farming works with his own labor, and the transferred land shall not be considered as farmland as of the date of transfer.
Cases
2014Du47082 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
AA
Defendant-Appellee
△△△ Director
Judgment of the lower court
Seoul High Court Decision 2014Nu49011 Decided March 3, 2014
Imposition of Judgment
April 9, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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 by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of