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 is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

(1) On the third side, the following shall be added:

“The concept includes temporary resting land at the time of transfer where capital gains tax is reduced or exempted, and “temporary resting land” means farmland if the cause of farming impairment is removed even if it was temporarily used for other purposes. Therefore, even if the entire land of this case was not used as farmland for about 13 years, it is reasonable to view that the said land is farmland at the time of the transfer as farmland at the time of temporary resting due to seasonal factors, as it was cultivated until October 201 after crops were planted and recovered as farmland around June 201, and the Kim Jong-gu was cultivated until October 201. (b) It is reasonable to view that the remaining land of this case as farmland at the time of transfer is farmland at the time of the transfer.

(3) On the third and subsequent pages 9, the following shall be added:

‘The issue of whether a temporary holiday is in a state of temporary absence or not should be considered as a state of temporary absence if, in light of various circumstances, it seems that if the cause of a temporary absence is removed, it could have been used as farmland at the same time, and if it is transferred under such state of absence, it should be considered as a transfer of farmland.

(see, e.g., Supreme Court Decision 97Nu706, Sept. 22, 1998). However, in a case where for a considerable period prior to the transfer, the act of pretending temporary cultivation was used for any purpose other than crops cultivation, and is not merely merely an act of pretending to be exempted from capital gains tax, it may be deemed as farmland at the