8. Self-Governing farmland

In accordance with the comprehensive plan for inspection team development, the area of the relevant project shall be specified and publicly announced as a lump sum for each project district, and the area of the said seven project districts shall not exceed 1 million square meters as a separate project district and the area of the said seven project districts shall not be deemed a large-scale development project district, since the said seven project districts are not included in a separate project district, and the land in this case is transferred for three years after incorporation into a residential area, and it does not constitute a large-scale development project district for eight years, since it is transferred for three years after incorporation into a residential area.

Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s ground of appeal falls 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 Act. It is so decided as per Disposition by the assent of all participating