Issuance of Decree No. 10640000850 by the Ministry of Finance on March 27, 2017: Interpretive rule pursuant to the situation: the land category is "grave" with tombs on it but does not belong to the cemetery specified in Subparagraph 5, Paragraph 1, Article 52-1 of "National Property Act" and Subparagraph 8, Paragraph 1, Article 43-2, Subparagraph 5, Paragraph 1, Article 55-1 of "Enforcement Rules of National Property Act" which stipulates that the land category shall be recognized based on the last record on the land register