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Case Number of the immediately preceding lawsuit
Busan High Court-2015-Nu23106 (2016.08)
Title
(C) Since farmland used as a site for a regional festival has lost its form as a rice, it does not constitute farmland subject to self-defensive reduction or exemption.
Summary
(C) The land that has lost its form as a matter of temporary closure shall not be deemed farmland that has been leased to the regional festival promotion committee and has lost its form as a matter of law, such as sub-fluoration and the installation of sculptures for tourists to freely access.
Related statutes
Article 69 of the Restriction of Special Taxation Act (Reduction or Exemption of Transfer Income Tax for Self-Cultivating Farmland)
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
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 do not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal of Supreme Court or are without merit. It is so decided as per Disposition by the assent of all participating Justices.