Whether it falls under the category of the 8-year self-farmland

The key land does not fall under a large-scale business area as stipulated in relevant Acts and subordinate statutes, and even if the defendant has harmed the reduction of or exemption from the key land, it cannot be deemed as violating the principle of good faith, since it is difficult to view it as a public statement of view.

Article 69 of the Restriction of Special Taxation Act (Abatement or Exemption of Transfer Income Tax on 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 prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized as groundless. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per