1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

The reasoning of the court's reasoning on this case is as stated in the reasoning of the judgment of the court of first instance, except for the case where "it is intended to transfer land to a neighboring non-self-owned land in order to meet the requirements for reduction and exemption of capital gains tax under the Act on Special Cases concerning Taxation," which "it is intended to intentionally merge and divide and transfer the land to a neighboring non-owned land in order to satisfy the requirements for reduction and exemption of capital gains tax," and the part meeting the requirements for reduction and exemption under the Act on Special Cases concerning Taxation is not transferred as self-owned farmland for not less than eight years from among the one piece of land classified by the location and area and the area, but only the part belonging to the scope subject to application of heavy taxation due to short-term holding is transferred in installments." Thus, this is cited as it is in accordance

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.