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 November 4, 1999, the Plaintiff was divided into 11,253 square meters of Gangwon-gun B forest land located in Gangseo-gun B prior to the division by inheritance consultation. On November 18, 2013, the Plaintiff was divided into 2,167 square meters of Gangseo-gun I forest land located in Gangwon-do.

The ownership was acquired on July 11, 200, and was divided into 817 square meters on November 18, 2013, 2013, which was divided into 6 square meters prior to the J of Gangwon-gun, Gangwon-do;

Before subdivision, D on November 18, 2013, the area was divided into 257 square meters, 76 square meters before K, and 1,244 square meters before L, which was divided into 1,57 square meters prior to subdivision D;

Before subdivision, E, E, 1,805㎡ on November 18, 2013, is divided into 951 square meters in Gangwon-gun E, Ma-gun, M 353 square meters in size, and N 501 square meters in size;

Before subdivision, F.M. F. F. F. F. F. 78 m. and P.O. 991 m. on November 18, 2013.

Before subdivision, G 2,228㎡ on November 18, 2013, 201 was divided into 27 square meters prior to Gangseo-gun G and 2,201 square meters prior to P.

Before subdivision, H 1,491㎡ on November 18, 2013, the land was divided into 738 square meters in Gangseo-gun H-gun H 738 square meters and Q 753 square meters in size.

On June 29, 2000, the registration of ownership transfer is completed by reason of the gift agreement of June 29, 200.

B. On September 1, 2014, the Plaintiff

A. On August 28, 2014, the registration of transfer of ownership is completed in the name of the Korea Rail Network Authority on the land indicated in the port (including 2,167 square meters of divided I forest land among B forest land before division, and limited to 6 square meters before divided J among C before division; hereinafter collectively referred to as “each of the instant land”) on the ground of an agreement on the land for public use on August 28, 2014. On October 28, 2014, the Defendant filed a return on transfer income tax by applying the reduction or exemption of transfer income tax on the ground of self-owned farmland under Article 69

C. The Defendant conducted an investigation of capital gains tax on the Plaintiff, and confirmed that the amount of gross pay after 2006 was at least KRW 37 million during the period in which the Plaintiff owned each of the instant land, and excluded the period in which the amount of gross pay is at least KRW 37 million during the period in which the Plaintiff owned each of the instant land under Article 6(14) of the Enforcement Decree of the Restriction of Special Taxation Act, the Defendant’s remaining period is only five years and only eight years thereafter.