1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

The reasoning of the judgment of this court for the acceptance of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the following additional determination, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the

Article 106(1)3(a) of the Local Tax Act (hereinafter “the mother law of this case”) provides for the subject matter of separate taxation for rice paddy, field, rice paddy, field, etc. (hereinafter “farmland, etc.”) as a summary of the Plaintiff’s assertion.

The purpose of the above provision is to supplement unreasonable points derived from comprehensive cumulative taxation by exceptionally imposing separate taxation on land requiring transitional taxation, such as farmland.

Article 102 (1) 2 (a) of the Enforcement Decree of the Local Tax Act (hereinafter referred to as the "Enforcement Decree of this case") provides that the farmland of an urban area subject to separate taxation is uniformly limited to farmland located in development restriction zones and green areas.

This is null and void because it deviates from the limit of the content delegated by the provisions of the mother law of this case, so the disposition of this case based on the provisions of this case is unlawful.

Judgment

The parent law of this case provides that the subject of separate taxation shall be "land prescribed by Presidential Decree as factory site, rice paddy, field, rice paddy, field and stock farm site."

The purpose of the separate taxation system of property tax on land is to supplement unreasonable points from the general aggregate taxation by exceptionally imposing separate taxation on land requiring heavy taxation or transitional taxation according to the policy consideration.

In light of the above purport, separate taxation is required.

The authority to prescribe cases is within the scope of the legislative formation authority of the legislator.

In accordance with the delegation of the parent law of this case, the contents to be determined by Presidential Decree in relation to “land prescribed by Presidential Decree as rice paddy, field, or rice paddy, field, or orchard” will set the scope according to the location, development,