The court below held that it is reasonable to interpret that "the person who owned the land before January 1, 1963" means the person who acquired the ownership before January 1, 1963, and "the person who acquired the land before January 1, 1963" as a transitional measure under paragraph (3) of the Addenda of the Act on Special Measures for the Suppression of Real Estate (amended by Act No. 2281, Jan. 13, 1971; Act No. 2281, Jan. 1, 1963; and therefore, even if the plaintiff acquired the land before January 1, 1963, the court below held that since it completed the registration of ownership transfer as non-taxation for the date of acquisition of the land, the plaintiff's assertion that the land constitutes a non-taxation for the price of real estate speculation without examining the time of acquisition is groundless. The court below's above decision is justified in its conclusion that it is consistent with the purport of the judgment of the court below prior to the de facto attack.

Therefore, this appeal is dismissed without merit, and the costs of appeal are assessed against the losing plaintiff. It is so decided as per Disposition by the assent of all participating judges.

Justices Yu Tae-hun (Presiding Justice)