A. On August 22, 200, the Plaintiff: (a) concluded a sales contract with BJ on August 22, 200; (b) one-story housing; (c) 92.16 square meters of low-rise housing; (d) 12,316 square meters of C forest land; and (e) 28 square meters of D field on June 17, 200; (b) on October 1, 2014, the Plaintiff completed the registration of ownership transfer under the Plaintiff’s name as the reason of inheritance; (c) on October 1, 2014, the Plaintiff entered into a registration of ownership transfer with respect to the Mayoung Industrial Development Co., Ltd., Ltd. with the total value of KRW 427,00,000,000; and (d) 28 square meters of high-rise housing land as KRW 3,00,000,000 in total; and (d) completed the registration of ownership transfer under the name of each Co., Ltd.

The classification of transferred real estate (Edong in the case of truth) is divided into the transfer value of the Plaintiff according to the special terms and conditions entered in the real estate sales contract.

The Plaintiff’s report filed by the Defendant, on the ground that: (a) a person who filed a report on reduction or exemption on the ground of the Plaintiff’s 12,316 square meters of farmland 3080 square meters of farmland 12,316 square meters of farmland 3080 square meters of farmland 92.16 square meters of land; and (b) a person who filed a report on reduction or exemption on the ground of the Plaintiff’s 585 square meters of land B 585 square meters of land; and (c)

B. On December 31, 2014, the Plaintiff reported and paid to the Defendant the capital gains tax of 2014 that reverts to the transfer of the said real estate at KRW 13,586,890 with respect to the transfer of the said real estate. As indicated below, the transfer value of the land of 3080 square meters out of 12,316 square meters in the Sinjin-si forest land (hereinafter “instant key land”) is KRW 297,00,000 and the said tax reduction or exemption was applied to the self-employed farmland for at least eight years by deeming it as farmland.

C. From April 21, 2015 to April 30, 2015, the Defendant conducted on-site verification of the instant land, and on May 12, 2015, the Defendant issued a corrective disposition of KRW 60,516,220 for capital gains tax in 2014 (hereinafter “instant disposition”) based on the actual transaction value on the ground that the Plaintiff deemed that the instant land was not cultivated directly for at least eight years and excluded capital gains tax reduction or exemption on the ground that the Plaintiff did not directly cultivate the instant land for at least eight years.

The plaintiff.