The costs of appeal shall be borne by the defendant.

Article 5 subparagraph 6 (d) of the Income Tax Act (amended by Act No. 3793 of Dec. 23, 1985) provides that income from the transfer of land which has been cultivated by itself for not less than eight consecutive years until the transfer date and which is subject to the imposition of farmland tax (including the case of non-taxation reduction or exemption and collection of small amount of income tax) shall not be imposed. The main sentence of Article 14 (3) of the Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 11519 of Oct. 5, 1984) provides that "the land which it cultivated for not less than eight consecutive years until the transfer date shall be included in a certified copy of the land register or a certificate of tax payment for not less than eight consecutive years from the date of acquisition until the date of transfer (including the land which is transferred within one year from the date of public announcement of replotting disposition where it does not fall under farmland through a land substitution) and that the land is transferred for not less than eight consecutive years until the date of transfer is confirmed by the head of tax office's or a certified copy of land.

According to the reasoning of the judgment below, the court below determined that the plaintiff transferred the land of this case to the non-party 3 in December 27 of the same year and the registration of the non-party name 29 of the same month before the land substitution was completed on December 19, 1974 and the registration of the non-party name 2 was completed on December 19, 1974 and completed on December 12, 1980 each of the plaintiff names of the same month, but the land was subject to taxation of the farmland tax, which was purchased from the non-party 1 and non-party 2 of this month, but the land was disposed of on October 25, 1983 due to the land readjustment and rearrangement project in Eiri-si, which was enforced on December 25, 1980, the land of this case, which was the land of this case, 624 square meters in Ei-si, and the land of this case, which was located on December 29, 1980.

In light of the records, we affirm the judgment of the court below for the preparation of evidence and fact-finding, and there is no error of law of misconception of facts due to a violation of the rules of evidence such as theory of lawsuit, and the judgment of the court below also seems to be in accordance with the above opinion of party members. The arguments

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

Justices Yoon Yoon-tae (Presiding Justice)