Whether part of the stock farm site falls under the self-arable farmland for eight years by using it as farmland.

The case acknowledged by the court that, although the plaintiff filed a lawsuit on the ground that part of the farm site was used as farmland, it did not use it as farmland according to the confirmation form of neighboring residents.

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

[Supreme Court Decision 2007Du19720 (No. 01, 2008)]

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

[Seoul High Court Decision 2007Nu3239, 2007.05]

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of capital gains tax of KRW 107,380,000 against the plaintiff on February 1, 2006.

1. Details of the disposition;

The following facts are not disputed between the parties, or may be recognized by comprehensively considering the whole purport of the pleadings in each entry in Gap evidence 1, 4, and Eul evidence 1.

가. 원고는 2004. 8. 2. ◯◯시 ◯◯읍 ◯◯리 101-4 답 1,240㎡, 같은 리 103-1 전 1,269㎡, 같은 리 103-2 답 2,952㎡, 합계 3필지 5,461㎡(약 1,654평, 이하 '이 사건 토지'라 한다)를 양도하고 같은 해 9. 20. 피고에게 '8년 이상 자경한 농지'에 해당하는 것으로 하여 관련 양도소득세 산출세액 120,984,640원 중 100,000,000원을 감면 신청하였다.

B. On February 1, 2006, the Defendant issued a revised notice of KRW 107,380,000 to the Plaintiff on February 1, 2006, deeming that the instant land did not correspond to “self-fluent farmland for not less than eight years.”

2. Whether the instant disposition is lawful

A. The parties' assertion

(1) The plaintiff's assertion

Since the Plaintiff continued to grow up until the time of the transfer after acquiring the instant land and used it as farmland even at the time of the transfer, the instant land constitutes “self-sufficient farmland for not less than eight years.”

(2) The defendant's assertion

In addition, the Plaintiff cannot be deemed to have planted the instant land for more than 8 years, such as growing spawn, which is a feed crop, on the instant land. Moreover, at the time of transfer, the instant land was not farmland, which was used as a stock farm site, and thus, it does not constitute “self-fluent farmland for more than 8 years” on the instant land.

(b) Related statutes;

/ Restriction of Special Taxation

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

(1) With respect to the income accruing from a transfer of land prescribed by the Presidential Decree, which is directly cultivated by the resident prescribed by the Presidential Decree residing in the location of such land for not less than eight years [not later than December 31, 2010, three years where such farmland is subject to direct payments for business transfer prescribed by the Presidential Decree to the Korea Agricultural and Rural Infrastructure Corporation established under the Korea Agricultural and Rural Infrastructure Corporation and Farmland Management Fund Act or to the corporation prescribed by the Presidential Decree which is mainly engaged in agriculture (hereafter referred to as the "agricultural corporation" in this Article) not later than December 31, 2010], the tax amount equivalent to 100/100 of the transfer income tax shall be reduced or exempted: Provided, That where the relevant land is incorporated into the residential area, the commercial area and the industrial area (hereafter referred to as the "residential area, etc." in this Article) under the National Land Planning and Utilization Act or has been designated as a reserved land for replotting other than the farmland prior to the disposition of replotting under the Urban Development Act and other Acts, the tax amount equivalent to 100/10 shall be reduced

【Enforcement Decree of the Restriction of Special Taxation

Article 66 (Abatement or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

(1) The term “resident prescribed by the Presidential Decree who resides in the seat of the farmland” in the main sentence of Article 69 (1) of the Act means a person who cultivates while living in the area falling under any of the following subparagraphs (including the area which falls under the relevant area at the time of commencement of cultivation but comes not to fall under it due to a reorganization of administrative district) for not less than 8 years (3 years in case where farmland subject to payment of management transfer subsidies under paragraph (3) is transferred to the Korea Rural Community and Agricultural Corporation under the Korea Rural Community and Agricultural Corporation and Farmland Management Fund Act (hereafter in this

1. An area within a Si/Gun/Gu (referring to an autonomous Gu; hereafter the same shall apply in this paragraph) where farmland is located;

2. An area within a Si/Gun/Gu adjacent to an area referred to in subparagraph 1.

(4) The term "land prescribed by Presidential Decree" in the main sentence of Article 69 (1) of the Act means the farmland which has been cultivated by himself for not less than eight years (three years where farmland eligible for payment of management transfer subsidies under paragraph (3) is transferred to the Korea Rural Community & Agricultural Corporation or to a corporation under paragraph (2)) between the time of acquisition and the time of transfer, excluding the farmland falling under any of the following subparagraphs:

1. Farmland located in a Special Metropolitan City, Metropolitan City (excluding Guns located in a Metropolitan City), or Si (excluding Eup/Myeon areas in a Si in the form of Do and agriculture complex established under Article 3 (4) of the Local Autonomy Act) as of the transfer date, for which three years have passed since the date of incorporation into a residential area, commercial area, and industrial area under the National Land Planning and Utilization Act, and farmland and for which three years have passed since the date of incorporation into such area: Provided, That farmland incorporated in a residential area, commercial area, or industrial area under the National Land Planning and Utilization Act as a result of the implementation of a development project in a large-scale development project area (referring to a single project execution area with the same project approval approval) falling under any of the following items

(a) An area with at least 1,00 landowners in the project execution area;

(b) Area where the project area is larger than that prescribed by Ordinance of the Ministry of Finance and Economy;

2. Where any land, other than farmland, is designated prior to a replotting disposition, farmland for which three years have passed from the date of such designation.

(5) The farmland subject to paragraph (4) shall be based on the farmland as of the date of transfer under Article 162 of the Enforcement Decree of the Income Tax Act: Provided, That where a purchaser changes the form and quality of farmland and starts construction in accordance with the terms and conditions of a sales contract prior to the date of transfer, it shall be based on farmland as of the date of a sales contract where construction has been commenced, etc., and where the relevant farmland is designated as a land other than farmland before the date of a disposition of replotting and it becomes impossible

【Enforcement Rule of the Restriction of Special Taxation

Article 27 (Scope, etc. of Farmland)

(1) Farmland under the provisions of Articles 66 (4) and 67 (3) of the Decree shall be the dry and paddy land, which is used for real cultivation regardless of the land category in the public cadastral book, and shall include farming clubs, composts, pumping stations, stations, branch offices, concentrations, waterways, etc. directly necessary for farmland management.

(2) The confirmation of whether farmland falls under the provisions of Articles 66 (4) and 67 (3) of the Decree shall be made in accordance with the following standards:

1. It shall be the land which is confirmed that the transferor has owned for not less than 8 years (5 years in case where the transferor transfers farmland to the Korea Agricultural and Rural Infrastructure Corporation established under the Korea Agricultural and Rural Infrastructure Corporation and Farmland Management Fund Act, the agricultural partnership established under the Framework Act on Agriculture and Rural Community, and the agricultural company established under Article 67 (3) 1 and 2 of the Decree; 3 years in case where the previous farmland is transferred)

2. It shall be the farmland ledger issued or issued by the certified copy of the resident registration or the head of Si/Gu/Eup/Myeon, and the farmland ledger which is confirmed as of the date of transfer, in case where the transferor transfers the farmland to the Korea Agricultural and Rural Infrastructure Corporation under the Korea Agricultural and Rural Infrastructure Corporation and Farmland Management Fund Act, the farming association corporation under the Framework Act on Agriculture and Rural Community, and the agricultural corporation under Article 67 (3) 1 and 2 of the Decree, five years, and three years, in case where the previous farmland is transferred under Article 67 (3)

/ Farmland Act

Article 2 (Definitions) The definitions of terms used in this Act shall be as follows:

1. The term "farmland" means the land falling under any of the following items:

(a) Land actually used for the cultivation of crops or perennial plants regardless of the legal category of the said land, paddy, field, orchard, or any other category: Provided, That the land prescribed by Presidential Decree, such as grassland created under the Grassland Act, shall be excluded;

(b) Site for the improvement facilities (referring to such facilities as prescribed by the Ordinance of the Ministry of Agriculture and Forestry, such as maintenance, quantity, drainage facilities, waterway, farm roads, banks, and other facilities necessary for the preservation or use of farmland) prescribed in item (a), and site for the facilities prescribed by Presidential Decree among the facilities necessary for agricultural production, such as fixed greenhouses and

2. The term “farmer” means an individual who is engaged in the agriculture and prescribed by the Presidential Decree;

【Enforcement Decree of the Farmland Act

Article 2 (Scope of Farmland)

(2) "Land prescribed by Presidential Decree" in the proviso to subparagraph 1 (a) of Article 2 of the Act means the following land:

1. Land, the category of which under the Cadastral Act is not the whole land, paddy field, and orchard, and the continuous use period of which is less than three years, as farmland for crops or for cultivating perennial plants prescribed in each subparagraph of paragraph (1);

2. Land whose land category is a forest (excluding the land falling under subparagraph 1) under the Cadastral Act, and which is used for cultivating perennial plants as referred to in paragraph (1) 2 or 3 without changing the form and quality thereof; and

3. Grassland created under the Grassland Act;

(3) The term "facilities prescribed by Presidential Decree" in subparagraph 1 (b) of Article 2 of the Act means facilities falling under each of the following subparagraphs, which are installed in the land used for the cultivation of crops or for the cultivation of perennial plants referred to in each subparagraph of paragraph (1):

1. A fixed greenhouse, a mushroom cultivation shed, or a vinyl, and facilities annexed thereto;

2. A repository for agriculture, simplified manure, or simplified liquid manure;

"Persons prescribed by Presidential Decree" in subparagraph 2 of Article 3 of the Act means those who fall under any of the following subparagraphs:

1. A person who cultivates or cultivates agricultural crops or perennial plants in the farmland of at least 1,00 square meters, or is engaged in agriculture for at least 90 days a year;

2. A person who cultivates or cultivates crops or perennial plants by installing a fixed greenhouse, mushroom cultivation shed, vinyl house, or other facilities necessary for agricultural production as prescribed by the Ordinance of the Ministry of Agriculture and Forestry, which is not less than 30 square meters in farmland.

3. A person who raises two livestock for consideration, ten livestock for middle grade, 100 livestock for cattle, 100 livestock for middle grade, 10,000 or more for middle grade, or engages in livestock farming for at least 120 days for a year;

4. A person whose annual sales of agricultural products through agricultural management are at least one million won;

C. Determination

(1) Facts of recognition

The following facts are not disputed between the parties, or may be acknowledged by comprehensively considering the whole purport of the pleadings in each entry in Gap evidence 1, 3, 5, 6, 11, and Eul evidence 2 through 5 (including each number):

(가) 원고는 이 사건 토지를 1988. 1. 21. 취득하였다가 2004. 8. 2. ◯◯◯, ◯◯◯에게 양도하였는데, 이 사건 토지 중 약 40평은 건물(주택)부지로, 약 400평은 젖소를 사육하기 위한 우사와 간이퇴비장 및 방목지(운동장)로 사용하였다.

(나) 한편, 원고는 1987. 3. 25. 이 사건 토지의 소재지인 같은 리 103-2에 전입하여 양도일까지 계속 거주하였고, 위 거주지를 사업장으로 하여 1988. 5. 10.부터 1996. 9. 30. 까지 '◯◯목장(사업자등록번호 : ◯◯◯-◯◯-◯◯◯◯◯)'이라는 상호로 낙농업을 영위하였으며, 원고의 자(子)인 ◯◯◯ 역시 2002. 1. 20.부터 2003. 3. 20. 까지 같은 상호로 낙농업을 영위하여 2002년 귀속 종합소득세 신고시 그 수입금액을 118,283,000원(월평균 수입이 약 9,850,000 가량 됨)으로 신고한 바 있고, 원고 또는 ◯◯◯는 위 화성목장에서 약 30~40마리 정도의 젖소를 사육하였다.

(다) ◯◯2리 이장 ◯◯◯이 ◯◯세무서장에게 제출한 2005. 4. 19.자 확인서에는 원고가 ◯◯2리에 전입하여 온 뒤부터 이사 갈 때까지 약 15년 이상을 낙농업에 종사하면서 이 사건 토지를 목장용지(목초용 옥수수 재배 등)로 이용하였을 뿐 다른 농사는 짓지 아니한 것으로 기술되어 있고, 이 사건 토지의 소재지를 관할하는 ◯◯세무서장의 2005. 4. 21.자 현지확인조사서에 따르면, ◯◯2리 이장 ◯◯◯과 주민 ◯◯◯ 등으로부터 이 사건 토지는 목장용지로 사용된 사실이 확인된다고 적시하고 있다.

(D) According to the farmland ledger of the instant land, among the instant land owned by the Plaintiff, the presiding crops of 103-1 parcel numbered land among the instant land are miscellaneous, and the remaining crops of the land are rice.

(2) The judgment of this Court

위 인정사실 등에 비추어 인정되는, 원고 또는 원고의 자(子)인 ◯◯◯는 상당한 기간에 걸쳐 이 사건 토지의 소재지를 사업장으로 하여 '◯◯목장'이라는 상호로 낙농업을 영위하였고 그 목장의 규모(사육한 젖소의 두수, 사업실적 등)또한 작지 않았으므로 사실상 사료용으로 쓰일 작물의 재배지가 일정 면적이상 안정적으로 필요했을 것으로 보이는 점, 세무조사당시 이 사건 토지의 소재지 이장 ◯◯◯은 원고가 이 사건 토지의 소재지에 전입해올 때부터 이 사건 토지를 목장용지로 사용하였을 뿐 자경한 사실은 없는 것으로 확인해주었던 점, 이 사건 토지의 농지원부에는 이 사건 토지의 주재배작물로 '잡곡' 또는 '벼'가 기재되어 있으나, 이는 이 사건 토지에서 마늘, 고추, 무 등의 농작물을 재배하였다는 원고의 주장 또는 원고가 제출한 확인서(갑 제7호증의 1 내지 9, 19, 25호증)의 내용과도 배치되어 위 농지원부의 주재배작물에 관한 기재는 그 신뢰성이 없는 점 등에다 낙농업의 특성 등을 더하여 고려할 때, 원고는 이 사건 토지 중 건물 부지 및 우사 등으로 사용한 부분을 제외한 나머지 약 1,200평 부분은 사료용 옥수수 등의 재배지로 사용한 것으로 보이고, 이에 반하는 갑 제7, 9, 19, 25호증(각 가지번호 포함)의 각 기재, 제1심 증인 이세완의 증언은 믿지 아니하며, 달리 반증이 없다.

Therefore, it is difficult for the plaintiff to recognize the land of this case as "abstinence for more than 8 years". Therefore, the plaintiff's above assertion is without merit without further review.

3. Conclusion

Therefore, since the disposition of this case is lawful, the plaintiff's claim of this case seeking revocation on the ground of its illegality is dismissed as it is without merit, and the judgment of the court of first instance is legitimate on the ground of its conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

[Attachmentcheon District Court 2006Gudan979 ( December 28, 2006)]

1. The plaintiff's claim is dismissed.

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

The Defendant’s imposition of capital gains tax of KRW 000 against the Plaintiff on February 1, 2006 shall be revoked.

1. Details of the disposition;

A. On August 2, 2004, the Plaintiff transferred 120,984,640,000 won prior to ○○○○○○○○○, ○○○○○, and 2 lots prior to 2,000 square meters (hereinafter “instant land”) and applied for reduction of capital gains tax of KRW 100,00,000 among 120,984,640, and 640, the Defendant applied for reduction of capital gains tax of KRW 100,000 on September 2, 200, on the ground that the Plaintiff did not fall under “self-sufficient farmland for 8 years or more” and the Defendant excluded capital gains tax reduction or exemption and notified the Plaintiff of KRW 107,380,00 for capital gains tax for 204, as amended on February 1, 2006, without any dispute, and the purport of the entire pleadings as a whole.

2. Whether the instant disposition is lawful

A. The parties' assertion

(1) The plaintiff's assertion

"The plaintiff continued to grow crops, such as May, ancient, and Buddhist, etc., until after acquiring the land of this case and used them as farmland at the time of transfer, so the land of this case constitutes "a self-sufficient farmland for not less than eight years", and (2) the defendant's assertion.

"The plaintiff cannot be deemed to have planted the land of this case for not less than 8 years, such as growing spawn, which is feed crops, etc. on the land of this case, and at the time of transfer, the land of this case was not farmland but farmland, and therefore, it does not constitute "self-fluenced farmland for not less than 8 years" on the ground that the land of this case was not farmland at the time of transfer.

/ Restriction of Special Taxation

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

① 농지소재지에 거주하는 대통령령이 정하는 거주자가 8년 이상〔대통령령이 정하는 경영이양직접지불보조금의 지급대상이 되는 농지를 농업기반공사 및 농지관리기금법에 의한 농업기반공사 또는 농업을 주업으로 하는 법인으로서 대통령령이 정하는 법인(이하 이 조에서 ＂농업법인＂이라 한다)에 2010년 12월 31일까지 양도하는 경우에는 3년 이상〕직접 경작한 토지로서 농업소득세의 과세대상(비과세ㆍ감면 및 소액징수부 대상을 포함한다)이 되는 토지 중 대통령령이 정하는 토지의 양도로 인하여 발생하는 소득에 대하여는 양도소득세의 100분의 100에 상당하는 세액을 감면한다. 다만, 당해 토지가 국토의 계획 및 이용에 관한 법률에 의한 주거지역ㆍ상업지역 및 공업지역(이하 이 조에서＂주거지역 등＂이라 한다)에 편입되거나 도시개발법 그 밖의 법률에 의하여 환지처분 전에 농지외의 토지로 환지예정지 지정을 받은 경우에는 주거지역 등에 편입되거나 환지예정지 지정을 받은 날까지 발생한 소득으로서 대통령령이 정하는 소득에 한하여 양도소득세의 100분의 100에 상당하는 세액을 감면한다.

【Enforcement Decree of the Restriction of Special Taxation

Article 66 (Abatement or Exemption of Transfer Income Tax for Self-Cultivating Farmland)

① 법 제69조 제1항 본문에서 ＂농지소재지에 거주하는 대통령령이 정하는 거주자＂라 함은 8년〔제3항의 규정에 의한 경영이양보조금의 지급대상이 되는 농지를 한국농촌공사 및 농지관리기금법에 따른 한국농촌공사(이하 이 조에서＂한국농촌공사＂라 한다) 또는 제2항의 규정에 따른 법인에게 양도하는 경우에는 3년〕이상 다음 각 호의 1에 해당하는 지역(경작개시 당시에는 당해 지역에 해당하였으나 행정구역의 개편 등으로 이에 해당하지 아니하게 된 지역을 포함한다)에 거주하면서 경작한 자를 말한다.

1. An area within a Si/Gun/Gu (referring to an autonomous Gu; hereafter the same shall apply in this paragraph) where farmland is located;

2. An area within a Si/Gun/Gu adjacent to an area referred to in subparagraph 1.

④ 법 제69조 제1항 본문에서 ＂대통령령이 정하는 토지＂라 함은 취득한 때부터 양도할 때까지의 사이에 8년(제3항의 규정에 따른 경영이양보조금의 지급대상이 되는 농지를 한국농촌공사 또는 제2항의 규정에 의한 법인에게 양도하는 경우에는 3년) 이상 자기가 경작한 사실이 있는 농지로서 다음 각 호의 1에 해당하는 것을 제외한 것을 말한다.

1. Farmland located in the Special Metropolitan City, Metropolitan Cities (excluding Guns located in Metropolitan Cities), or Sis (excluding Eup/Myeon areas in a Si in the urban and rural complex form established under Article 3 (4) of the Local Autonomy Act) as of the transfer date, for which three years have passed from the date of incorporation into a residential area, commercial area, and industrial area under the National Land Planning and Utilization Act and those located within such area: Provided, That farmland incorporated within a large-scale development project area (referring to one project execution area in which project approval is identical) falling under any of the following items, as a result of the implementation of a development project in a residential area, commercial area, or industrial area under the National Land Planning and Utilization Act, and for which three years have passed from the date

(a) An area with at least 1,00 landowners in the project execution area;

(b) Area where the project area is larger than that prescribed by Ordinance of the Ministry of Finance and Economy;

2. Where any land, other than farmland, is designated prior to a replotting disposition, farmland for which three years have passed from the date of such designation.

(5) The farmland subject to paragraph (4) shall be based on the farmland as of the date of transfer under Article 162 of the Enforcement Decree of the Income Tax Act: Provided, That where a purchaser changes the form and quality of farmland and starts construction in accordance with the terms and conditions of a sales contract before the date of transfer, it shall be based on the farmland as of the date of a sales contract where construction has been commenced, etc., and where the relevant farmland is designated as a land other than farmland before the date of a replotting disposition and it becomes impossible to cultivate

【Enforcement Rule of the Restriction of Special Taxation

Article 27 (Scope, etc. of Farmland)

(1) Farmland provided for in Articles 66 (4) and 67 (3) of the Decree shall be the dry field and dry field, which are land actually used for cultivation regardless of the land category in the public cadastral book, and shall include farming clubs, composts, pumping stations, pumping stations, branches, roads, waterways, etc. directly necessary for farmland management.

(2) The confirmation of whether farmland falls under the provisions of Articles 66 (4) and 67 (3) of the Decree shall be made in accordance with the following standards:

1. It shall be the land which is confirmed that the transferor has owned for not less than 8 years (in case where he transfers the previous farmland under Article 67 (3) 1 and 2 of the Decree for 5 years from the Korea Agricultural and Rural Infrastructure Corporation and Farmland Management Fund Act, 3 years from the date of transfer) by means of a certified copy of register

2. It shall be the farmland ledger issued or issued by the certified copy of the resident registration or the head of a Si/Gu/Eup/Myeon, and the farmland ledger which has been cultivated by himself/herself and is confirmed as of the date of transfer, in cases where the transferor transfers the farmland to the Korea Agricultural and Rural Infrastructure Corporation established under the Korea Agricultural and Rural Infrastructure Corporation and Farmland Management Fund Act, the farming association corporation established under the Framework Act on Agriculture and Rural Community, and the agricultural corporation established under Article 67 (3) 1 and 2 of the Decree for at least eight years (five years in cases

/ Farmland Act

Article 2 (Definitions) The definitions of terms used in this Act shall be as follows:

1.＂농지＂라 함은 다음 각 목의 1에 해당하는 토지를 말한다.

(a) The land actually used for the cultivation of crops or perennial plants regardless of the legal category of the said land, paddy, field, orchard, or any other category: Provided, That the land prescribed by Presidential Decree, including the grassland created under the Grassland Act, shall be excluded;

(b) Site for the improvement facilities (referring to the facilities prescribed by Ordinance of the Ministry of Agriculture and Forestry as necessary for the preservation or use of farmland, such as the maintenance, water supply and drainage facilities, waterway, farming roads, banks, and other facilities prescribed by Ordinance of the Ministry of Agriculture and Forestry) and site for the facilities prescribed by Presidential Decree among the facilities necessary for agricultural production,

2. ＂농업인＂이라 함은 농업에 종사하는 개인으로서 대통령령이 정하는 자를 말한다.

【Enforcement Decree of the Farmland Act

Article 2 (Scope of Farmland)

② 법 제2조 제1호 가목 단서에서 ＂대통령령이 정하는 토지＂라 함은 다음 각호의 토지를 말한다.

1. Land, the category of which under the Cadastral Act is not a rice field, paddy field, or orchard, and the continuous use period of which is less than three years for cultivating crops or growing perennial plants as prescribed in each subparagraph of paragraph (1);

2. Land whose land category is a forest (excluding the land falling under subparagraph 1) under the Cadastral Act, and which is used for cultivating perennial plants as referred to in paragraph (1) 2 or 3 without changing the form and quality thereof; and

3. Grassland created under the Grassland Act;

③ 법 제2조 제1호 나목에서 ＂대통령령이 정하는 시설＂이라 함은 농작물의 경작 또는 제1항 각 호에 규정된 다년성식물의 재배지로 이용되고 있는 토지에 설치한 다음 각 호의 시설을 말한다.

1. A greenhouse and its appurtenant facilities, which are fixed greenhouses, mushroom cultivation sheds, and greenhouses;

2. A repository for agriculture, simplified manure, or simplified liquid manure;

제3조 (농업인의 범위) 법 제2조 제2호에서 ＂대통령령이 정하는 자＂라 함은 다음 각 호의 1에 해당하는 자를 말한다.

1. A person who is engaged in agriculture for at least 90 days among one year after cultivating or growing crops or perennial plants on the farmland of at least 1,000 square meters;

2. A person who cultivates or cultivates agricultural crops or perennial plants by installing a fixed greenhouse, mushroom cultivation shed, greenhouse, or other facilities necessary for agricultural production as prescribed by the Ordinance of the Ministry of Agriculture and Forestry, the area of which is not less than 330 square meters in farmland.

3. A person who raises two livestock for consideration, ten livestock for middle grade, 100 livestock for cattle, 100 livestock for middle grade, 10,000 or more for middle grade, or engages in livestock farming for at least 120 days for a year;

4. A person whose annual sales of agricultural products through agricultural management are at least one million won;

C. Determination

(1) Facts of recognition

(A) The instant land is 1,204 square meters in ○○○○○○○, ○○○○○○, 1,269 square meters in ri, 2,952 square meters in total, 3 square meters in ri○○○○○○, 1,652 square meters in 1,61 square meters in total, and 5,461 square meters in 3 square meters in 1,61 square meters in 40 square meters in 40 square meters in 1,60 among them, as a site for a building (house). approximately 40 square meters in 40 square meters in 1,200, as well as in 1,200 square meters in 1,00 square meters in ○○○○○○, ○○○, ○○○, ○○, and ○○, on August 21, 198.

(B) On the other hand, on March 25, 1987, the Plaintiff continued to reside in ○○○○○, the location of the instant land, before the date of transfer. From May 10, 1988 to September 30, 1996, the Plaintiff engaged in dairy farming with the trade name "○○ farm (business registration number: 00-00-00)". The Plaintiff’s children also engaged in dairy farming with the same trade name from January 20 to March 20, 203, and reported the amount of income to 118,283,00 won (average 9,850,000 won) to ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○, a director of the instant tax office or the Plaintiff’s ○○○○○○○○○○○, which was later reported to the extent that the Plaintiff or the Plaintiff’s ○○○○○○○○ was later.

Facts without dispute (applicable to recognition), Gap 1, 3, 6, Gap 5-1 through 3, Eul 2 and 3-1, 2, Eul 4-1 through 3, and Eul 5-1 through 5, and the purport of the whole pleadings.

(2) The judgment of this Court

In light of the characteristics of the dairy industry, it is difficult to recognize that ○○○, the Plaintiff or the Plaintiff’s self-employed, engaged in dairy farming with the trade name of “○○ farm,” the location of the instant land for a considerable period of time,” and the size of the stock farm (such as the number of milch cattle raised and the performance of business) was not small, so it seems that the cultivation area of the crops used for feed would have been in fact required for a stable need for a certain area. In addition, considering the characteristics of the dairy industry, it is difficult to recognize that the Plaintiff used the instant land as a stock farm site from the time when the Plaintiff moved into the instant land at the time of the tax investigation, and it was confirmed that there was no minor fact, considering the characteristics of the dairy industry. Therefore, the Plaintiff’s above assertion by the Plaintiff is without merit, and the instant disposition is legitimate.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.