1. Of the judgment of the court of first instance, the part against the defendant exceeding the following order for revocation shall be revoked, and that part shall be revoked.

1. The reasons for this part of the disposition by the court are as follows. The reasons for this decision are as follows: (a) the second part of the second part of the judgment of the court of first instance “, Nov. 10, 2015” is dismissed as “ November 12, 2015”; and (b) the third part “Plaintiff” is added as “the second part of the judgment of the court of first instance” and “ December 3, 2015” is as stated in the corresponding part of the judgment of the court of first instance, except for adding “the second part” to “the second part.”

2. Determination on the legitimacy of the disposition

A. In full view of all circumstances, such as the Plaintiff’s acquisition of the farmland in this case, the details and purpose of the Plaintiff’s assertion, the size and state of the farmland in this case, efforts made by the Plaintiff to run an agriculture in the farmland in this case and the developments leading up to the Plaintiff’s renunciation of farming, the Plaintiff may be deemed to have used the farmland in this case directly for farming within one year from

Even if the plaintiff did not directly use the farmland of this case for farming, there are justifiable reasons.

Therefore, the instant disposition is unlawful.

B. According to Articles 11(1) and 178 subparag. 1 of the Restriction of Special Local Taxation Act, acquisition tax, etc. on real estate acquired by an agricultural corporation within two years from the date of registration of incorporation to use in farming shall be exempted until December 31, 2015, and where such real estate is not used for the pertinent purpose without justifiable grounds by the time one year passes from the date of acquisition, acquisition tax, etc. on the relevant portion shall be collected as a penalty.

“Justifiable reasons” under Article 178 subparag. 1 of the Restriction of Special Local Taxation Act includes the following internal reasons: (a) there is no time for business operators to make normal efforts to use for their unique duties, as well as external reasons for which they cannot use for their own duties, such as prohibition, restriction, etc. under Acts and subordinate statutes.

In such cases, acquisition tax shall be imposed in consideration of the public interest of the business performed by the business operator when determining whether there is a justifiable reason.