(1) "Land for non-business use" in Articles 104 (1) 8 means any of the following land during the period prescribed by Presidential Decree in the period of ownership of the land: <Amended by Act No. 10221, Mar. 31, 2010; Act No. 11611, Jan. 1, 2013; Act No. 12852, Dec. 23, 2014; Act No. 13426, Jul. 24, 2015; Act No. 14389, Dec. 20, 2016>
1. Any of the following farmland:(a) Farmland, the owner of which does not reside thereon, or farmland which is not cultivated by the owner, as prescribed by Presidential Decree: Provided, That this shall not apply to farmland prescribed by Presidential Decree as may be owned under the Farmland Act and other Acts;(b) Farmland in a city area under the National Land Planning and Utilization Act (excluding an area prescribed by Presidential Decree; hereafter the same shall apply in this subparagraph), among the Special Metropolitan City, a Metropolitan City (excluding Guns located in a Metropolitan City; hereafter the same shall apply in this paragraph), a Special Self-Governing City (excluding Eup/Myeon areas located in a Special Self-Governing City; hereafter the same shall apply in this paragraph), a Special Self-Governing Province (excluding Eup/Myeon areas of an administrative Si established pursuant to Article 10 (2) of the Special Act on the Establishment of Jeju Special Self-Governing Province and the Development of Free International City; hereafter the same shall apply in this paragraph), and a Si area (excluding Eup/Myeon areas in a Si in the form of urban and agricultural complex under Article 3 (4) of the Local Autonomy Act; hereafter the same shall apply in this paragraph): Provided, That farmland for which the period prescribed by Presidential Decree has not passed from the date when farmland, the owner of which has lived and cultivated, as prescribed by Presidential Decree, has been incorporated into the city area of the Special Metropolitan City, a Metropolitan City, a Special Self-Governing City, a Special Self-Governing Province, and a Si, shall be excluded;
2. Forest land: Provided, That any of the following forest land shall be excluded:(a) Forest for protection of forest hereditary resources, protective forest, forest for seed collection, and experimentation forest designated by the Creation and Management of Forest Resources Act, and forest land prescribed by Presidential Decree, necessary for promoting other public interests or for protecting and nurturing forest;(b) Forest land owned by a person who lives in the location of forest land, as prescribed by Presidential Decree;(c) Forest land prescribed by Presidential Decree, which has reasonable grounds to be deemed that it has direct relations with residence or business in consideration of the landowner, location, utilization situation, possession period, area, etc.;
3. Any of the following sites for pasturage: Provided, That a site for pasturage prescribed by Presidential Decree, that has reasonable grounds to be deemed that it has direct relations with residence or business in consideration of the landowner, location, utilization situation, possession period, area, etc. shall be excluded:(a) A site for pasturage owned by a person conducting stock-raising business which exceeds the standard area of land for stock raising prescribed by Presidential Decree, or which is located in a city area (excluding an area prescribed by Presidential Decree; hereafter the same shall apply in this subparagraph) of the Special Metropolitan City, a Metropolitan City, a Special Self-Governing City, a Special Self-Governing Province, and a Si (excluding where the period prescribed by Presidential Decree has not elapsed from the date incorporated into the city area);(b) Land owned by a person who does not conduct stock-raising business;
4. Land excluding the following, among land, other than farmland, forest land, and a site for pasturage:(a) Land which property tax is not levied on or exempted pursuant to the Local Tax Act or related Acts;(b) Land subject to taxation of separate aggregation or separate taxation of property tax under Article 106 (1) 2 and 3 of the Local Tax Act;(c) Land prescribed by Presidential Decree with reasonable grounds to be deemed that it has direct relations with residence or business in consideration of the land utilization situation, whether the obligation is performed under related Acts, the amount of income, etc.;
5. Land exceeding the area computed by multiplying the area on which a house is built among land annexed to a house under Article 106 (2) of the Local Tax Act by the multiple prescribed by Presidential Decree by each region;
6. Land annexed to a residential building not for permanent residence, but for vacation, summer holidays, entertainment, or any similar purpose (hereafter referred to as "villa" in this subparagraph): Provided, That land located in an Eup/Myeon under Article 3 (3) or (4) of the Local Autonomy Act and annexed to a house in an agricultural or fishing village that meets the scope and criteria prescribed by Presidential Decree shall be excluded herefrom, but the area of land equivalent to ten times the floor area of a villa shall be deemed the land annexed to the building, if the bounds of the land annexed to the villa is unclear;
7. Other land similar to those under subparagraphs 1 through 6, prescribed by Presidential Decree, which has reasonable grounds to be deemed that it has no direct relations with residence or business of a resident.
(2) In applying paragraph (1), where land falls under any subparagraph of paragraph (1) due to the prohibition of use of such land by any Act after the acquisition or other extenuating circumstances prescribed by Presidential Decree, such land need not be deemed land for non-business use, as prescribed by Presidential Decree.
(3) In applying paragraphs (1) and (2), matters necessary for the scope, etc. of farmland, forest land, and a site for pasturage shall be prescribed by Presidential Decree.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]