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 this court's ruling of the first instance court is as follows, and thus, it is consistent with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, except where the pertinent matters in the judgment of the first instance are advanced as follows.

2. The 3rd parallel "1957.7" shall be changed to "1956."

Each of the 3rd parallel parallel parallel 5th parallel 8th parallel 8th parallel 8th parallel 1961 " July 21, 1961" shall be considered as " July 27, 1961".

The last 3rd page "25 February 25, 1974" shall be deemed to read " October 1, 1973".

4.12. The following shall be added to the four pages:

Article 66 (11) of the Enforcement Decree of the Restriction of Special Taxation Act provides that the heir shall continue to cultivate the inherited farmland for not less than one year, and there is no evidence to prove that the Plaintiff continued to cultivate the land of this case for not less than one year, and there is no evidence to prove that the cultivation period of D and E is to be added to the cultivation period of D and E, the judgment of the first instance court is justifiable.

The plaintiff's appeal is dismissed.