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Case Number of the immediately preceding lawsuit
Busan High Court (Capwon)-2013-Nu-10499 ( October 15, 2015)
Title
A clan shall not be deemed to have cultivated a family by proxy, if he/she merely cultivated by proxy without the responsibility and calculation of the species during his/her trial.
Summary
(C) In the event that the farmland in this case was cultivated by surrogate cultivator and entrusted cultivation without the responsibility and calculation of the clans regarding farming expenses, etc., it cannot be deemed that the farmland in this case was cultivated by proxy, and the fact that the farmland in this case was cultivated by proxy must be proved by the plaintiff who asserts such fact. However, it is difficult to recognize this by only
Related statutes
Article 69 of the Restriction of Special Taxation Act (Abatement or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.