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1. Revocation of the first instance judgment.
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
Reasons
1. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. The attachment to the relevant Acts and subordinate statutes shall be as follows;
3. Whether the instant disposition is lawful
A. The Plaintiff’s assertion is unlawful, even though the Plaintiff’s self-farmland reduction and exemption pursuant to Article 69 of the Restriction of Special Taxation Act is applied to the Plaintiff, since the Plaintiff’s assertion was constantly residing in the G-si G-si from May 22, 1995 to September 20, 198, and from the date to Oct. 6, 2010, I’s I’s plastic house located in H-si, G-si (hereinafter “I”), and the instant farmland was self-employed for at least eight years.
B. Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015) provides that “The tax amount equivalent to 100/100 of capital gains tax on income accruing from the transfer of land prescribed by Presidential Decree, among land cultivated directly by a resident prescribed by Presidential Decree in the location of farmland for at least eight years, shall be reduced or exempted.” Article 66(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 25317, Apr. 22, 2014) provides that “A resident prescribed by Presidential Decree residing in the location of farmland” in the main sentence of Article 69(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Act No. 25317, Apr. 22, 2014) means a person who has cultivated farmland while living in a Si/Gun/Gu where farmland is located or an area, etc. adjacent thereto, for at least eight years.” Article 69(13)