Busan High Court Decision 2011Nu1955 ( December 07, 2011)

Cho High Court Decision 2010Du0436 (No. 28, 2010)

(Incompetence of hearing) It is difficult to recognize as being a serious one for more than eight years.

It is difficult to recognize that not less than 1/2 of the labor force has been put in and cultivated directly for not less than 8 years in full view of the area, age and occupation of the land, and the characteristics of the necessity of continuous input of the labor force from the selection of items and varieties to the harvest of crops, etc.

Article 69 of the Restriction of Special Taxation Act

2012du 10 revocation of disposition of imposing capital gains tax

Park XX

Head of Suwon Tax Office

Busan High Court Decision 2011Nu1955 decided December 7, 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 for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final