Gwangju High Court 201Nu807 ( December 22, 2011)

(C) It is difficult to see that farmland has been self-sufficient for not less than eight years.

(C) The disposition imposing capital gains tax on the land for non-business purposes is legitimate in view of the following: (a) the transfer income tax reduction or exemption is excluded; and (b) the transfer income tax is imposed on the land for non-business purposes; and (c) the transfer income tax is not imposed on the land for non-business purposes.

Article 69 of the Restriction of Special Taxation Act

2012du2382 Revocation of disposition of imposing capital gains tax

Maximum XX

Head of the North Mine District Tax Office

Gwangju High Court Decision 2011Nu807 decided December 22, 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 appellant's ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

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