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 July 2, 2015, the Plaintiff: (a) acquired the land of 910 square meters in Daegu-gun, Daegu-gun, and 373 square meters in C; and (b) transferred the land to D on July 2, 2015 (hereinafter collectively referred to as “instant land”); and (c) September 30, 2015, the Plaintiff calculated the tax base and tax amount by applying the special deduction for long-term possession in relation to the instant transfer; and (b) paid KRW 15,579,320 in preliminary return and advance payment of capital gains tax by applying the special deduction for long-term possession in relation to the instant transfer to the Defendant on September 30, 2015.

(이하 ‘예정신고자진납부’라 한다). 나.

On the other hand, the Plaintiff acquired a 312 square meters in Sinnam-gun E, not Gyeongnam-gun, but transferred on February 27, 2015, and paid capital gains tax of KRW 50,766,250 to the head of Sinpo Tax Office on July 23, 2016.

C. From October 6, 2016 to November 9, 2016, the Defendant conducted an investigation of capital gains tax on the Plaintiff’s 2015 taxable period (the income accrued from each transfer at each transfer at all during the taxable period of 2015), and on December 7, 2016, determined the tax base and tax amount by excluding special deduction for long-term possession and reduction for self-employed farmland for at least eight years in relation to the transfer of this case, and determined and notified the Plaintiff of the amount of each voluntary payment, by deducting the special deduction for long-term possession and exemption for self-employed farmland for at least eight years. The amount of each voluntary payment was deducted, and determined and notified the Plaintiff of the amount of capital gains tax for the year

(hereinafter “instant disposition”) D.

On February 25, 2017, the Plaintiff appealed against the instant disposition and filed an appeal with the Tax Tribunal. However, the Tax Tribunal dismissed the appeal on July 26, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1, Eul evidence 1, 2, 11, 13, 14 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is that he/she resided in the F, i.e., Sin Ho-gun F, who had his/her domicile in the area of his/her resident registration, from August 7, 2008 to August 28, 2014 (hereinafter “the dispute period”).