2. The costs of lawsuit shall be borne by the Plaintiff.

On March 2, 1993, the Plaintiff purchased each land of 647 square meters in Ulsan-gun, Ulsan-gun, Ulsan-gun, and 254 square meters prior to C on October 19, 1998, and 46 square meters prior to D on October 19, 198, and completed the registration of ownership transfer. The Plaintiff transferred the instant land in KRW 410,000,000 to E and F on October 12, 2016.

B. In reporting the transfer income tax pursuant to the above transfer, the Plaintiff reported the transfer income tax to 64,181,964 won by applying the special deduction amount for long-term holding under Article 95(2) of the Income Tax Act, on the premise that the lessee falls under the land for business continuously used as the permanent source.

C. On January 1, 2019, the Defendant decided and notified KRW 88,761,567 of the capital gains tax that excluded the special deduction for long-term possession from the land for non-business use (hereinafter “instant disposition”).

The Plaintiff filed an objection against the instant disposition on February 13, 2019, and the objection was dismissed on March 21, 2019, the Plaintiff filed an appeal with the Tax Tribunal on June 12, 2019, and the Tax Tribunal dismissed the Plaintiff’s claim on September 18, 2019.

2. Whether the disposition is lawful;

A. The Plaintiff asserted that the Plaintiff used the instant land as an open site for most of the periods from around 1998 to around 2016, particularly for five years immediately preceding the sale, for three years or more, and for two years or more among three years. Therefore, the instant land constitutes land excluded from non-business land under Article 104-3 (1) 4 (c) of the Income Tax Act, i.e., land that constitutes a business land, and thus the instant disposition is unlawful.

(b) as shown in the attached Form of the relevant statutes;

C. The judgment of the court below is based on the evidence Nos. 7, 8, and 9. The plaintiff is based on the evidence Nos. 7, 8, and 9.