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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.
Reasons
Details of the disposition
The court's explanation on this part is consistent with the reasoning of the judgment of the court of first instance except for the addition of the following to the third page 17 of the judgment of the court of first instance. Thus, this part of the judgment is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
H. The Plaintiff filed an application for adjudication on the unconstitutionality of a law in violation of Article 69(1) of the former Restriction of Special Taxation Act, which delegated the reduction or exemption of capital gains tax to “resident prescribed by Presidential Decree residing in the seat of farmland” (Cheongju District Court 2016A5021), but the court of first instance dismissed the above application on November 24, 2016 on the ground that the “resident living in the seat of farmland” which is subject to reduction or exemption of capital gains tax in accordance with Presidential Decree pursuant to Article 69(1) of the former Restriction of Special Taxation Act, which delegated the reduction or exemption of capital gains tax to “resident in the seat of farmland,” and on the ground that it can be predicted that the “resident living in the seat of the seat of the farmland” can be determined within the scope of his/her person living within the scope of his/her base of living, and the Constitutional Court rendered a decision on November 27, 2003 (amended by Act No. 6538, Dec. 29, 2001).
Article 66 (1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 26070, Feb. 3, 2015; hereinafter the same) provides that the specific scope of "resident at the seat of farmland" shall be determined by delegation from the Si/Gun/Gu where farmland is located and the area adjacent to the Si/Gun/Gu where farmland is located.