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Case Number of the immediately preceding lawsuit
Busan High Court 2014Nu23192
Title
It is difficult to recognize that there has been a time to cultivate land directly for not less than eight years because it is difficult to view that there was a lack of time to cultivate land directly.
Summary
(W) The meaning of direct cultivation means that a resident is engaged in cultivating crops or growing perennial plants on his own land at all times or is engaged in cultivating or cultivating not less than half of farming works with "self's labor", and does not fall under the requirements to be subject to special deduction for long-term holding.
Related statutes
Article 69 of the Restriction of Special Taxation Act for Self-Cultivating Farmland
Cases
Supreme Court Decision 2015Du53749
Plaintiff-Appellant
Park ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Busan High Court Decision 2014Nu23192 Decided August 26, 2015
Imposition of Judgment
December 11, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Final Appeal, since the petition of final appeal does not contain any statement in the grounds of final appeal, and it is so decided as per Disposition by the assent of all participating Justices