Gwangju High Court ( Jeju) 2013Nu19 (Law No. 19, 2013)

Cho High Court Decision 201J2559 ( December 30, 2011)

(C) It is difficult to recognize the transferred land as being self-sufficient for not less than eight years.

(Summary of Judgment of the lower court) It is difficult to recognize that the transfer land has been self-sufficient for not less than eight years in light of the fact that tax authorities confirmed that neighboring residents cultivated the land, sold direct cultivated fish plantations, but failed to submit financial transaction details related to the purchase price, operated a construction enterprise and a transport enterprise, or registered as a representative director of a corporation, etc.

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

Article 66 of the Enforcement Decree of the Restriction of Special Taxation Act: Reduction or exemption of transfer income tax for self-Cultivating farmland

2013Du1365 Revocation of Disposition of Imposing capital gains tax

Song AA

BB Director of the Tax Office

Gwangju High Court ( Jeju) Decision 2013Nu19 Decided June 19, 2013

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 for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by