1. The plaintiff's appeal is dismissed.

2. The plaintiff shall bear the costs of appeal.

Purport of claim and appeal

The first instance court.

1. The grounds for the judgment of the court of first instance quoted in the judgment of the court of first instance pursuant to Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, which shall include the following 2.

2. In addition, even if the land category on the public register is farmland, which is not actually cultivated as of the date of transfer, it cannot be deemed farmland as of the date of transfer, unless it is in the state of temporary suspension or temporary suspension or temporary suspension or temporary suspension, and thus, it does not constitute land subject to non-taxation of capital gains tax.

(See Supreme Court Decision 2006Du13183, Apr. 11, 2008). Sheet Plaintiff asserts as follows.

In other words, the Plaintiff completed the instant building on the instant land around April 2006 and cultivated mushrooms from the instant building until August 2006, and thereafter leased the instant building to the warehouse from April 2013 to April 2013. However, from around April 2013, the Plaintiff cultivated mushrooms again from the instant building to the end of May 2013, and transferred B all of the instant land, the instant land, the instant building, and the instant mushroom plantations located within the instant building, to B around May 2013. As such, at the time of transfer around May 2013, the instant land constitutes farmland as a building site for mushroom cultivation.

According to the above argument by the plaintiff, the plaintiff leased the building of this case from August 2006 to April 2013 as warehouse.

In light of the circumstances, etc. that were leased as a warehouse for more than six years, it is difficult to view that the instant land, which is the site for the instant building, was temporarily in a state of temporary closure around April 2013.

In addition, according to the Plaintiff’s aforementioned assertion, the Plaintiff cultivated mushrooms again from the end of April 2013 to the instant building, and transferred the instant land, the instant building, and the relevant mushrooms to B around May 2013.

As such, mushroom growing.