1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance cited the same reasoning as the reasoning of the judgment of the court of first instance, except for the addition of the following matters among the reasoning of the judgment of the court of first instance, and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of

(1) On the 5th page 16, the phrase “no reason” is added to the phrase “as a new site for a detached house, it is difficult to deem that the land in this case falls under the land annexed to a building (factory, garage, bonded warehouse, etc.) subject to separate aggregate under Article 106 (1) 2 of the Local Tax Act and Article 101 (1) of the Enforcement Decree of the same Act as a new site for a detached house.”

② Subsequent to the 6th page 10, “her completed the construction,” the part which was not actually cultivated was deemed to have been abandoned without any management in preparation for the future construction work after obtaining a construction permit, and it is difficult to view it as temporary suspension of operation. ⑤ The Plaintiff cultivated the crypryp, etc. on the instant land No. 2 around September 2012 and classified the entire land as farmland subject to separate taxation at the time of imposing property tax for the year 2013 as farmland after the tax base date, all of which were classified as farmland subject to separate taxation.”

2. In conclusion, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.