1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. On February 24, 1976, the Plaintiff acquired B B 3,008 square meters as sales, and acquired the same C 53 square meters by inheritance on August 17, 199, and transferred the same amount to another 852,895,000 won through voluntary auction on July 15, 201 and August 25, 201, but did not file a report on capital gains tax.

B. As to the transfer of each of the above lands, the Defendant: (a) considered the transfer value as a successful bid price; (b) considered the said B as not farmland for at least eight years after applying the conversion acquisition value; and (c) determined and notified the Plaintiff on May 1, 201, by deeming the said C as farmland for at least eight years (the land for business) and subject to pre-assessment review (the land for business), the transfer value as income tax reverted to the Plaintiff for the year 2011.

(hereinafter “instant disposition”). On the other hand, the Plaintiff received a notice on May 14, 2014.

C. The Plaintiff filed an objection to the instant disposition with the Central Regional Tax Office on October 30, 2014, but was dismissed on or around October 30, 2014, and thereafter the Plaintiff did not file a request for examination or a request for adjudication, and immediately filed the instant lawsuit on January 27, 2015.

[Reasons for Recognition] Unsatisfy, entry of Eul Nos. 1 and 2 (if available, including each number), the whole purport of oral argument

2. The defendant asserts that the lawsuit in this case is unlawful because it does not go through the pre-trial procedure under the Framework Act on National Taxes.

Under Articles 56(2) and 68(1) of the Framework Act on National Taxes, administrative litigation against an illegal or unjust disposition under the Framework Act on National Taxes or other tax-related Acts can not be filed without going through a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon, and a request for examination or adjudgment must be filed within 90 days from the date on which the relevant disposition is difficult. Thus, in order to file an administrative litigation for the cancellation of a national tax disposition, it