1. The plaintiff's claim is dismissed.

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

1. 이 사건 처분이 이루어진 경위(☞ 다툼 없는 사실)

A. The instant land was originally owned by the Plaintiff. Around June 2016, 2016, the said land prior to the subdivision was divided into KRW 799 square meters in B, KRW 404 square meters in C, KRW 110 square meters in D, ④ 180 square meters in E, immediately after which the said land was divided into KRW 180 square meters in E, whereas each of the instant land registration for ownership transfer was completed in Yan-gun, only on June 23, 2016, with respect to KRW 404 square meters in C, and KRW 110 square meters in D, which were divided into two parts (hereinafter referred to as “instant land”).

(P) Each ground for registration: Acquisition of land, etc. for public works by June 23, 2016. (b)

Then, the Plaintiff is a corporation prescribed by Presidential Decree as a corporation whose main business is the Korea Rural Community Corporation under the Korea Rural Community Corporation and Farmland Management Fund Act or agriculture under the Korea Rural Community Corporation and Farmland Management Fund Act (hereafter referred to as “agricultural corporation” in this Article) for at least eight years by a resident prescribed by Presidential Decree who resides in farmland under Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 14390, Dec. 20, 2016) (hereinafter referred to as “agricultural corporation”).

(i)in cases of transfer to another person by no later than December 31, 2018, a tax amount equivalent to 100/100 of capital gains tax on any income accruing from the transfer of land prescribed by Presidential Decree, among land cultivated directly by methods prescribed by Presidential Decree, shall be reduced or exempted.

Provided, That where the relevant land is incorporated into a residential area, a commercial area, or an industrial area (hereafter referred to as "residential area, etc." in this Article) under the National Land Planning and Utilization Act or has been designated as a land to be reserved for replotting other than farmland before a disposition of replotting is taken pursuant to the Urban Development Act or other Acts, the income which is generated by the date of such designation and is prescribed by Presidential Decree.