Seoul High Court-2015-Nu-42697 (2016.02.04)

(ps) At the time of transfer, the farmland is not farmland because it was used as a biochemical store, not as a place for cultivating flowerss at the time of transfer.

(The main point of the original trial) The part where a vinyl house is located in the key land is used for the purpose of growing and cultivating flowers, etc. at the time of transfer, rather than for the purpose of selling or selling them, and it does not fall under farmland at the time of transfer.

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

2016Du3498 Revocation of Disposition of Imposing capital gains tax

EO

O Head of tax office

Seoul High Court Decision 2015Nu42697 Decided February 4, 2016

2016.05.26

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of