Daegu High Court-2017-Nu-6908 ( October 26, 2018)

Cho-2016-Gu-2860 ( December 05, 2016)

The land in this case constitutes land for non-business use for all the period of possession as miscellaneous land and farmland.

The land in this case constitutes land for non-business use both of the miscellaneous land and the period of possession as farmland, and thus, special deduction for long-term possession cannot be applied.

Article 104-3 of the Enforcement Decree

Supreme Court-2018-Du-35704

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2018.05.31

2018.05.31

The appeal is dismissed.

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 the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent