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

A. On April 11, 2002, the Plaintiff acquired ownership of B 652 square meters (hereinafter “instant land”) prior to Jeju-si, and completed the registration of ownership transfer on October 31, 2013 to C on November 1, 2013.

B. On January 22, 2014, the Plaintiff filed a return on capital gains tax by applying the reduction or exemption of capital gains tax on the ground that the instant land constitutes land directly cultivated for at least eight years under Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same) to the Defendant.

C. On November 10, 2015, the Defendant issued a revised notification of KRW 35,163,090 to the Plaintiff on November 10, 2015, deeming that the Plaintiff did not directly cultivate the instant land for at least eight (8) years after having conducted a field investigation on the Plaintiff’s income tax.

(hereinafter “instant disposition”) D.

On June 17, 2016, the Tax Tribunal rendered a decision to dismiss the plaintiff's request on the grounds that the plaintiff filed an appeal with the Tax Tribunal.

【Facts without dispute over the grounds for recognition, Gap evidence 7, Eul evidence 1 and 2, and the purport of the whole pleadings

2. The purport of the Plaintiff’s assertion is that the instant disposition that notified the correction of capital gains tax without any reduction or exemption of capital gains tax under the former Restriction of Special Taxation Act is unlawful even if the Plaintiff acquired the instant land and cultivated crops, such as vegetables, on the instant land for not less than eight years after cultivating the said crops

3. Attached statements to the relevant Acts and subordinate statutes;

4. Article 69(1) of the former Restriction of Special Taxation Act provides that a tax amount equivalent to 100/100 of capital gains tax on income accrued from the transfer of land prescribed by Presidential Decree among land cultivated by a resident prescribed by Presidential Decree who resides in the seat of farmland for at least eight years shall be reduced or exempted, and Presidential Decree of the Enforcement Decree of the Restriction of Special Taxation Act on February 3, 2015.