8 Whether reduction or exemption of the farmland for the 8-year Self-Governing Land is made (psychological dismissal)

The key land was not used in the cultivation at the time of transfer, and the plaintiff cannot prove that it is temporary closure at the time of transfer, so the exclusion of capital gains tax reduction is legitimate.

Article 69 (Abatement or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent