8년 자경농지 해당여부[국승]
8. Whether the farmland falls under the category of self-farmland
Since the relevant project district does not exceed one million square meters as a separate project district does not constitute a large-scale development project district because it is deemed that the relevant project district is specified and publicly notified by each project district, it does not constitute a large-scale development project district for eight years.
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent