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

A. On January 8, 1981, the Plaintiff registered the transfer of ownership in its name on the ground of sale and purchase with respect to 00 3,426 m20 m20 m20 m20 m20 m20 m20 m20 m20 m234 m20 m20 m20 m20 m20 m200 m200 m200 m2000 m2000 m2000 m200 m200 m200 m200 m200 m200 m200 m200 m200 m200 m20.

B. The plaintiff, on July 26, 2006, was changed to the name of "Korea Rural Community Corporation" on July 29, 2006 due to the purchase of farmland for business workout support under Article 10 (1) 4-2 of the former "Korea Rural Community Corporation and Farmland Management Fund Act (amended by Act No. 9276 of Dec. 29, 2008)" (Article 10 (1) 5 of the current "Korea Rural Community Corporation and Farmland Management Fund Act"), and the land in this case was sold to the Korea Rural Community Corporation (hereinafter referred to as "Korea Rural Community Corporation") with a repurchase agreement of 00 won in total before and after the change, the transfer of the right was leased for five years at the same time, but the repurchase right was exercised on January 28, 2010 (the repurchase price of 00 won) and the transfer of the ownership was registered under the name of "Korea Rural Community Corporation and Rural Community Corporation" on January 26, 2010.

D. On December 31, 2010, the Plaintiff filed a preliminary return on the tax base of each of the instant land transferred to the Defendant as described in the foregoing paragraph (c) and filed an application for full reduction or exemption of capital gains tax pursuant to Article 69 of the Restriction of Special Taxation Act on the ground that the instant land constitutes farmland with a self-major for at least eight years. On October 6, 2011, the Defendant denied reduction or exemption on the ground that “the Plaintiff’s self-major period for the land of this case is calculated from the date of repurchase, and the Plaintiff’s self-major period for the land of this case is not less than eight years, and subsequently corrected and notified KRW 00 of capital gains tax for the year 2010 (hereinafter “instant disposition”).

[Ground of recognition] Unsatisfy, Gap evidence 2-1 to 4, Gap evidence 3-6, Eul evidence 2

each entry, the purport of the whole pleading

2. The plaintiff's assertion is as follows.

The plaintiff sold the land of this case to the Korea Rural Community & Agricultural Corporation on July 26, 2006, but it is merely sold as a tool to receive the support fund for business workout, and thus the plaintiff's self-stention period should be calculated from January 8, 1981 and March 24, 1987 at the time of initial acquisition. In this case, the self-stention period has been eight years or more, and the disposition of this case is unlawful.

3. Related statutes;

Attachment 'Related Acts and subordinate statutes' shall be as shown.

4. Determination on this safety defense

As the Defendant asserts that the instant lawsuit is unlawful without due process of a prior trial, according to Articles 55(1) and 56(2) and (4) of the Framework Act on National Taxes, administrative litigation against a disposition under tax-related Acts shall undergo a request for examination or a request for adjudication under the Framework Act on National Taxes, a decision thereon, or a request for examination and a decision thereon under the Board of Audit and Inspection Act, and a decision thereon. However, there is no evidence to acknowledge that the Plaintiff had undergone the necessary prior trial procedure such as this, the instant lawsuit is unlawful without due process of a prior trial, and the Defendant’s assertion is with merit.

5. Conclusion

Therefore, since the lawsuit of this case is unlawful, it is decided to dismiss it. It is so decided as per Disposition.