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 May 18, 2007, the Plaintiff acquired 70,959 square meters of land in Hongcheon-gun, Hongcheon-gun (hereinafter “instant land”). After that, the Plaintiff acquired 61,587 square meters of land in the instant land as the substitute farmland in Seoul Special Metropolitan City on January 11, 2010, and (2) acquired 1,758 square meters of D forest land on September 28, 201.

B. After transferring the instant land on September 13, 2010, the Plaintiff filed an application for reduction or exemption of capital gains tax on farmland substitute land under the Restriction of Special Taxation Act by filing a preliminary return of capital gains tax.

C. Around July 2013 as a result of the investigation conducted by the Defendant on the Plaintiff, the Defendant determined that the provision on reduction or exemption of farmland substitute land transfer income tax does not apply to the Plaintiff. On October 7, 2013, the Defendant corrected and notified the Plaintiff of KRW 73,125,090 for the transfer income tax reverted to the year 2010.

(hereinafter “Disposition of this case”). / [Grounds for recognition] / Each entry in the Evidence Nos. 1, 2, 1 and 4 of Evidence Nos. 1, 2, and 1 and 4, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Since the Plaintiff’s land category of the instant land was cultivated and cultivated directly from forest land or the instant land by the Plaintiff, the instant land constitutes the subject of reduction and exemption of farmland substitute land, the instant disposition denying the land is unlawful.

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. 1) Article 70(1) of the former Restriction of Special Taxation Act (amended by Presidential Decree No. 10406, Dec. 27, 2010) provides that a tax amount equivalent to 100/100 of capital gains tax shall be reduced on income accruing from substitute land for farmland prescribed by Presidential Decree, which is a farmland cultivated by a resident prescribed by Presidential Decree residing in the seat of farmland and subject to agricultural income tax, and Article 67(2) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 23590, Feb. 2, 2012) provides that a resident shall be exempted from the farmland owned by him/her.