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.

The reasoning of the judgment of the court of first instance is as stated in the judgment of the court of first instance, except for the addition or dismissal of some of the grounds of the judgment of the court of first instance as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of

See the last 4th page “C” following the end of the election (see, e.g., Supreme Court Decision 90Nu6293, Apr. 23, 1991).

The 8th 10th 10th Myeon shall be "leased".

The 15th to 10th 4th eth eth eth eth eth eth eth eth eth.

【former Income Tax Act (Amended by Act No. 11611, Jan. 1, 2013; hereinafter the same shall apply)

(1) Articles 95(1) and 104-3(1)1 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 23887, Jun. 29, 2012; hereinafter the same) defines farmland not re-established or re-developed as land for non-business during the period prescribed by Presidential Decree during which the owner owns the land, and excludes special long-term holding deduction.

According to Articles 168-6 and 168-8, farmland excluded from non-business land refers to farmland, the owner of which has registered as a resident in the area of the same Si/Gun/Gu or within the area of a Si/Gun/Gu adjacent thereto, or in the area of a Si/Gun/Gu within a 30km straight line from the farmland in question and the person actually resides in the area within a 30km straight line from the farmland in question, and the period during which he/she was unable to own the farmland or re-resident (in cases where the period of land ownership exceeds five years, the period exceeding two years in the five years immediately preceding the transfer date, the period exceeding one year in the three years immediately preceding the transfer date, and the period exceeding 40

Generally, in litigation for revocation of tax disposition, tax item is required.

The burden of proof on the establishment of facts is the tax authority, which excludes special long-term holding deduction, and becomes the requirement for non-business land over which capital gains tax is excessive.