Article 104-3 (Scope of Non-business Use Land)

In Article 104 (1) 8, "non-business use land" means land falling under any of the following subparagraphs during the period of owning such land as prescribed by Presidential Decree. <Amended by 2010.3.31, 2013.1.1, 2014.12.23, 2015.7.24, 2016.12.20> 1. Agricultural land falling under any of the following sub-subparagraphs: a. Agricultural land which the owner does not reside in the location of the agricultural land or cultivate himself/herself, as prescribed by Presidential Decree. Provided, That agricultural land that can be owned under the 「Act on the Promotion and Management of Agricultural and Fishery Communities」 or other Acts, as prescribed by Presidential Decree, shall be excluded. b. Agricultural land located in urban areas (excluding areas prescribed by Presidential Decree; hereinafter the same in this subparagraph) under the 「National Land Planning and Utilization Act」 within a Special City, Metropolitan City (excluding counties in Metropolitan Cities; hereinafter the same in this subparagraph), Special Self-Governing City (excluding town and rural areas in Special Self-Governing Cities; hereinafter the same in this subparagraph), Special Self-Governing Province (excluding town and rural areas in administrative cities established under Article 10 (2) of the 「Act on the Establishment of Jeju Special Self-Governing Province and the Development of Jeju as a Free International City」; hereinafter the same in this subparagraph), and cities (excluding town and rural areas in cities of mixed urban-rural form under Article 3 (4) of the 「Local Autonomy Act」; hereinafter the same in this subparagraph). Provided, That agricultural land which the owner resided in the location of the agricultural land and cultivated himself/herself, as prescribed by Presidential Decree, and the period prescribed by Presidential Decree has not passed since it was incorporated into the urban area of a Special City, Metropolitan City, Special Self-Governing City, Special Self-Governing Province, or city, shall be excluded. 2. Forest land. Provided, That the following shall be excluded: a. Forest land designated as a forest genetic resources protection forest, protective forest, seed forest, experimental forest, or other forest land necessary for public interest or for the protection and development of forests under the 「Act on the Creation and Management of Forest Resources」, as prescribed by Presidential Decree. b. Forest land owned by a person residing in the location of the forest land, as prescribed by Presidential Decree. c. Forest land for which there is a reasonable ground to recognize that it is directly related to residence or business, considering the owner, location, use situation, holding period, and area of the land, as prescribed by Presidential Decree. 3. Pasture land falling under any of the following sub-subparagraphs. Provided, That pasture land for which there is a reasonable ground to recognize that it is directly related to residence or business, considering the owner, location, use situation, holding period, and area of the land, as prescribed by Presidential Decree, shall be excluded. a. Pasture land owned by a person operating livestock business exceeding the standard area of livestock land prescribed by Presidential Decree, or pasture land located in urban areas (excluding areas prescribed by Presidential Decree; hereinafter the same in this subparagraph) of a Special City, Metropolitan City, Special Self-Governing City, Special Self-Governing Province, or city (excluding cases where the period prescribed by Presidential Decree has not passed since being incorporated into urban areas). b. Land owned by a person not operating livestock business. 4. Land other than agricultural land, forest land, and pasture land, excluding the following sub-subparagraphs: a. Land for which property tax is exempt or reduced according to the 「Local Tax Act」 or relevant Acts. b. Land subject to separate aggregation taxation or separate taxation under Article 106 (1) 2 and 3 of the 「Local Tax Act」. c. Land for which there is a reasonable ground to recognize that it is directly related to residence or business, considering the use situation of the land, whether obligations under relevant Acts have been fulfilled, and income, as prescribed by Presidential Decree. 5. Land exceeding the area calculated by multiplying the area where the house is located by the ratio prescribed by Presidential Decree for each region, among land attached to a house under Article 106 (2) of the 「Local Tax Act」. 6. Land attached to a residential building used for recreation, vacation, or entertainment, not for permanent residence (hereinafter referred to as "villa" in this subparagraph). Provided, That land attached to rural houses located in towns or villages under Article 3 (3) and (4) of the 「Local Autonomy Act」 and meeting the scope and standards prescribed by Presidential Decree shall be excluded; and where the boundary of land attached to a villa is unclear, land ten times the floor area of the building shall be deemed attached land. 7. Other land similar to subparagraphs 1 through 6, for which there is a reasonable ground to recognize that it is not directly related to the residence or business of the resident, as prescribed by Presidential Decree.

Matters necessary for the scope of agricultural land, forest land, pasture land, etc., when applying paragraphs (1) and (2), shall be prescribed by Presidential Decree.