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

On February 7, 2013, the Plaintiff completed the registration of transfer of ownership with respect to 3,980 square meters (hereinafter “instant land”) in Won-si, Suwon-si due to inheritance from father B, his father, and transferred the instant land on December 20, 2016.

When filing a preliminary return of capital gains tax on the instant land, the Plaintiff applied for reduction or exemption of capital gains tax on self-farmland for at least eight years pursuant to Article 69(1) of the Restriction of Special Taxation Act.

The Defendant conducted an investigation of capital gains tax from May 10, 2017 to December 24, 2017, and deemed that the instant land does not constitute “self-farmland for at least eight years” subject to reduction or exemption of capital gains tax, and thus, on September 6, 2017, notified the Plaintiff of the correction and notification of capital gains tax of KRW 85,048,080 (including additional tax) reverted to the year 2016.

(hereinafter referred to as "the Disposition in this case. The plaintiff filed an appeal with the Tax Tribunal on November 20, 2017, but the appeal was dismissed on February 14, 2018.

【Ground of recognition” without any dispute, Gap evidence Nos. 2 and Eul evidence Nos. 1 through 5, and the purport of the entire argument as to whether the disposition of this case is legitimate or not the plaintiff’s father B acquired and led the plaintiff’s land of this case on Dec. 10, 2007. Since 2011, the plaintiff had been working for the Korea Agricultural Cooperatives, making use of weekends, Apoppers, and Poppers.

After the mother succeeds to the land of this case from his father, the Plaintiff directly cultivated agricultural products on farmland owned by E and on the land of this case (such as before and after departure, after weekend and leave, and as E is unable to use agricultural machines, the Plaintiff also tried to do so). The transfer income tax on the land of this case shall be reduced or exempted pursuant to Article 69(1) of the Restriction of Special Taxation Act.

Therefore, the instant disposition taken on a different premise is unlawful.

It shall be as shown in the attached Form of the relevant statutes.

Judgment

Article 69 (1) of the Restriction of Special Taxation Act shall be prescribed by Presidential Decree where farmland is located.