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.

1. The reasons why the court should explain in this judgment are as stated in the reasoning of the judgment of the court of first instance, except for the cases where part of the judgment is changed as stated in the following Paragraph (2). Thus, it shall accept it in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Parts to be dried;

(a) Forms 3, 14 and 4 of the judgment of the court of first instance shall be applied in the following manner:

In addition, the burden of proof of the fact that the land transferred while residing in the location of farmland and located in the location of farmland for not less than eight years is recognized as the fact that the transferred land has been used as farmland for not less than eight years under the above provision, and thus, it is not presumed that the transferor has self-fisced facts (see, e.g., Supreme Court Decisions 94Nu996, Oct. 21, 1994; 2002Du7074, Nov. 22, 2002). In addition, “direct cultivation” under Article 69(1) of the Restriction of Special Taxation Act is excluded from the scope of direct cultivation of farmland for not less than eight years by preventing speculation of the non-member of the farmland and lowering the tax burden of self-employed farmers to promote agriculture and rural communities (see, e.g., Supreme Court Decision 201Du2840, Nov. 22, 2002).

(b) Forms 4 and 19 of the first instance judgment shall be followed by the following:

Doctrine, 1. Doctrine