Seoul High Court-2016-Nu 3355 (Law No. 10, 2016)

(C) A person shall not be deemed to have filled up farmland for at least eight years.

(C) If the farmland is directly cultivated for at least eight years by integrating the fact that the airline operator and the farmland ledger, and the fact that the other project has been carried out, it shall not be deemed that the farmland has been cultivated directly.

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

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, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent