1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. The reasons why the court should explain this part of the disposition are the same as the corresponding part of the judgment of the court of first instance. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. The attachment to the relevant Acts and subordinate statutes shall be as follows;

3. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) around December 2005, with his spouse B, reed the instant farmland into dry field. Around March 2006, the Plaintiff planted 450 plants, 50 plants, tin trees, 50 plants, 50 plants, 20 plants, and 20 plants in each room. The Plaintiff cultivated 1/2 or more of the instant farmland with his own labor for more than 8 years. Accordingly, the Plaintiff met the requirements for capital gains tax reduction under Article 69(1) of the former Restriction of Special Taxation Act. Nevertheless, the instant disposition imposing capital gains tax on the Plaintiff was unlawful. Since the Plaintiff acquired the instant farmland with his spouse for more than 3 years, the Plaintiff acquired the instant farmland at around that time, and thus, the Plaintiff acquired the farmland in this case, thereby satisfying the requirements for capital gains tax exemption exemption under Article 70(1) of the former Restriction of Special Taxation Act.

The case meets.

Nevertheless, the instant disposition imposing capital gains tax on the Plaintiff is unlawful.

B. Article 69(1) of the former Restriction of Special Taxation Act and Article 69(1) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 25211, Feb. 21, 2014); (1) and (4) of the same Act (amended by Presidential Decree No. 25211, Feb. 21, 2014); with respect to income accruing from the transfer of land directly cultivated by the method prescribed by Presidential Decree for at least eight years from the time the resident residing in the location of the farmland, the tax amount equivalent to 10/100 of the capital gains tax shall be reduced and exempted; and pursuant to Article 70(1) of the same Act and Article 67(1)3 of the Enforcement Decree of the same Act,