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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
Reasons
1. The reasoning of the judgment of the court of first instance, such as admitting the relevant part of the judgment of the court of first instance, is as stated in the grounds of the judgment of the court of first instance (including "related Acts and subordinate statutes", but excluding the part "3. conclusion") except for the modification of the relevant part of the judgment of the court of first instance as follows 2. Thus, it is acceptable as it is in accordance with Article 8
2. The amended portion of the second five pages " June 2, 2015" shall be deemed " June 3, 2015."
3. The 3rd 6rd 6 parallels add “(1)” on the left side. The 3rd 7-8 parallels, 5-6 parallels “Article 21(1)1” on the same side are “Article 21(2)1,” and the 5-6th 6th 3rd below the 3rd 5th 3rd 2005 plus the following: 2) Even if the provisions of Article 104-3 of the Income Tax Act newly established on December 31, 2005 apply to this case, if the pertinent land falls under a non-business land as prescribed by the above provision, it should fall under a non-business land for a period exceeding a specified period of time. Accordingly, the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26982, Feb. 17, 2016; hereinafter the same shall apply).
() Subparagraph 1 (c) of Article 168-6 provides that “The period exceeds the period equivalent to 40/100 of the ownership period of land. In this case, the calculation of the period shall be made by the number of days.” Accordingly, if the period of land for non-business is calculated on a daily basis for the land in question as to the land in question, the ratio of land owned shall not fall under 10,651 and 10,721 of the former Income Tax Act from the date of acquisition of the total ownership period from April 6, 1986 to the date of transfer, and August 12, 2015, respectively, from the date of establishment of the provisions of Article 104-3 of the Income Tax Act (the date of December 31, 2005) to the period owned as non-business after December 31, 2005, as the date of establishment of the provisions of Article 104-3 of the Income Tax Act (the date of transfer from the date of December 31, 2015, 2015.
Therefore, the land at issue is the land for non-business use.