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 reasoning of the judgment of the court of first instance is partially dismissed or added and deleted as follows, and the reasoning of the judgment of the court of first instance is as to the Plaintiff’s additional assertion, except as otherwise determined in paragraph (2).

Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The 4th parallel 14th parallel 14th parallel 5th parallel 4th parallel 4th parallel 4th parallel as follows:

According to Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter the same), Article 66(4) and (5) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 21196, Dec. 31, 2008; hereinafter the same shall apply), and Article 27 of the former Enforcement Rule of the Restriction of Special Taxation Act (amended by Ordinance No. 48, Dec. 31, 2008; hereinafter the same shall apply), where a farmland owner has acquired farmland used for real cultivation for eight years or longer from the time he/she acquired the farmland in the course of transferring it to the time he/she transfers it, regardless of its land category on the public register, the transfer income tax following the transfer of farmland shall be fully reduced or exempted.

In addition, Article 2 subparag. 5 of the former Farmland Act (amended by Act No. 9620, Apr. 1, 2009; hereinafter the same) provides that the purport of self-defense refers to the cultivation of crops or the growing of perennial plants, or the cultivation or cultivation of not less than 1/2 of agricultural works with their own labor. Here, the meaning of “regular work” and “self-working capacity” should be interpreted in accordance with the language and text (see, e.g., Supreme Court Decision 2012Du19700, Dec. 27, 2012). Such outline of capital gains tax reduction or exemption is required.

The burden of proof on the "direct farming" as a case is against the person liable to pay capital gains tax reduction or exemption.

On the other hand, the interpretation of tax laws under the principle of no taxation without law is required to be taxed.

Dried or non-taxable

Summary of Tax Reduction and Exemption

There is no reasonable reason to interpret it as a law, and there is no special reason.