A1:

The non-public use real estate that can be sold according to Paragraph 1 of Article 49 of the National Property Act is limited to one of the following conditions:

I. A leased building site or house used for offsetting tax according to the Estate and Gift Tax Act.

II. The building lot leased according to the first and second subparagraphs of Paragraph 1 of Article 42 of the National Property Act or that for which a lease contract has been signed according to Paragraph 3 of the same article and is located in a region outside the municipality and its area plus that of the national property adjacent to it is less than 330 square meters. However, those lots located in relocation sites of public works for resettling occupants of demolished homes are not subject to the region and area restrictions based on this subparagraph.

III. The house on a private lot leased according to the first and second subparagraphs of Paragraph 1 of Article 42 of the National Property Act or that for which a lease contract has been signed according to Paragraph 3 of the same article. The building lot mentioned in the preceding paragraph refers to the leased land of which a lease agreement has been signed.