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Case Number of the immediately preceding lawsuit
Seoul High Court 2015Nu70821 ( June 22, 2016)
Title
(Trial Disorder) The real estate of this case cannot be deemed to have been farmland at the time of the transfer date.
Summary
It is insufficient to recognize that farmland was farmland at the time of the transfer date, and that it was farmland actually used for cultivation or temporarily in a state of temporary suspension.
Cases
2016du43473 Revocation of revocation of capital gains tax rectification
Plaintiff-Appellant
Park ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
National Rotations
Imposition of Judgment
September 8, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but 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. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by