1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On October 19, 2002, the Plaintiff acquired and owned 3317 square meters, B, 3317 square meters, C previously 88 square meters, and D, May 30, 2005, 1517 square meters (i.e., “road”; and (ii) on July 8, 2015, the Plaintiff transferred a total of 4,922 square meters of the said three parcels (hereinafter “instant land”) on May 18, 2016, by applying the reduction and exemption of self-owned farmland to the land for business for at least eight years.

B. On March 8, 2019, the Defendant determined that the instant land does not fall under farmland at the time of transfer and did not fall under the land for non-business use, and applied the tax rate of the land for non-business use, and excluded the application for reduction or exemption for self-farmland for at least eight years, thereby notifying the Plaintiff of the correction of KRW 96,245,420 for capital gains tax belonging to the year 2016 (hereinafter “instant disposition”).

C. The Plaintiff dissatisfied with the instant disposition and filed a request for review with the National Tax Service, but was dismissed on November 6, 2019.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, 7, Eul evidence Nos. 1, 5, and 6, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff asserted that the Plaintiff cultivated spawn tree (red on a white day), spawn, spawn, spawn, spawn, spawn, capital reduction, etc. on the instant land from the time of acquisition of the instant land to the time of transfer, and spawn for at least eight years.

The land in this case was farmland at the time of transfer, and was not land for non-business use, and was subject to reduction of self-farmland for not less than eight years.

The burden of proving that the Plaintiff’s failure to do so constitutes a non-business land subject to heavy taxation is the Defendant who is the tax authority.

Nevertheless, the instant disposition that was otherwise determined is unlawful.

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

C. 1) The former Restriction of Special Taxation Act (amended by Act No. 14390, Dec. 20, 2016; hereinafter the same) (amended by Act No. 14390, Dec. 20, 201)