1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. The Plaintiff’s attached B (hereinafter “the deceased”) sold land to Nonparty D on September 10, 2013, and completed the registration of ownership transfer on November 5, 2013, and completed the registration of ownership transfer on February 3, 2014, the tax base return for capital gains tax was made to the Defendant on January 3, 2014 on the ground that the registration of ownership transfer in the name of the deceased was completed on January 20, 1971 by subrogation under the Agricultural Community Modernization Promotion Act.

B. In the report, the Deceased filed an application for reduction or exemption of capital gains tax under Article 69(3) of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same) on the ground that he/she had resided directly in the location of the farmland of this case for at least eight years in the report

C. As to this, the defendant from July 9, 2014 to the same year.

9. After investigating the transfer income tax by December 25, 200, the deceased did not meet the requirements for residence and self-development (hereinafter collectively referred to as “refluence and cultivation”) for at least eight years, the deceased’s application for reduction and exemption was denied, and on December 1, 2014, the instant disposition was taken to impose the transfer income tax of KRW 218,060,000 on the deceased.

【Ground for Recognition: Unsatisfy Facts; Gap evidence 1 through 3; Gap evidence 1 and 2; the purport of the whole pleadings】

2. The legality of the instant disposition

A. The plaintiff's assertion that the farmland of this case was completed by subrogation on December 9, 1976 in the name of the deceased for sale on January 20, 1971 without confirming the specific facts while implementing the farmland rearrangement project on the side of the Pakistan, but in fact, E acquired the farmland of this case by inheritance on January 14, 1954, but died on March 3, 1965, and then was married to his wife, thereby acquiring the legacy or donation for private use. The deceased, who was married to his wife at his wife, acquired the farmland as a gift or donation for private use at that time.