Article 4 subparagraph 2 of the Act on Special Rural Development Tax (hereinafter referred to as the "Special Rural Development Tax") provides that reduction or exemption for farmers and fishermen or associations whose members are farmers and fishermen as prescribed by the Presidential Decree shall be exempt from special rural development tax (hereinafter referred to as the "special rural development tax"), and Article 4 (1) 1 of the Enforcement Decree of the same Act (amended by the Presidential Decree No. 15976 of December 31, 1998; hereinafter referred to as the "Enforcement Decree") provides that "those as prescribed by the Presidential Decree" under Article 4 (2) 2 of the same Act shall be one of the "those as prescribed by the Presidential Decree", and Article 63 of the Regulation of Tax Reduction and Exemption Act (amended by the Special Act No. 466 of December 31, 1993; hereinafter referred to as the "Special Act") provides that Article 55 (1) 1 or 2 of the Reduction and Exemption Act shall not apply to the land subject to the reduction or exemption or exemption of taxes under the same Decree (including the special provisions on the reduction or exemption of taxes for the same Act).

According to the above provisions, the "Act on the Reduction and Exemption of Agricultural Special Taxation" under Article 4 (1) of the Enforcement Decree of the Act on the Reduction and Exemption of Agricultural Tax has been enforced at the time of July 1, 1994, when the original Enforcement Decree entered into force on July 1, 1994. Article 4 (7) of the Enforcement Decree is a provision that is in mind of confusion that occurs in the case of applying the reduction and exemption in accordance with the transitional measure under Article 16 (3) of the Addenda of the Early Reduction and Exemption Act, even if the reduction and exemption is made in accordance with the transitional measure under Article 16 (1) 1 of the Enforcement Decree, it is reasonable to say that the agricultural special tax is exempt only when the reduction and exemption is the same as the non-taxation target under Article 4 (1) 1 of the Enforcement Decree (see Supreme Court Decisions 97Nu1415, May 12, 200; 97Nu572, Oct. 24, 1997).

The court below's decision to the same purport is just and acceptable, and there is no error of law by misunderstanding the legal principles as to non-taxation requirements for agricultural special taxes, and it cannot be accepted as an independent opinion that the appeal should be determined as at the time of the public announcement of project approval.

3. Therefore, the appeal is dismissed, and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Park Jae-sik (Presiding Justice)