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 December 15, 2003, the Plaintiff decided to purchase KRW 4,820 square meters (hereinafter “instant land”) out of B, B, 7,888 square meters (hereinafter “instant land”) in KRW 900 million, together with eight persons, including C, D, E, F, G, H, I, and J. However, the Plaintiff completed the registration of ownership transfer in the form of co-ownership with two of the remaining buyers.

B. On November 19, 2015, the Plaintiff transferred the instant key land in KRW 2,263,105,030 on the grounds of an agreement on public land acquisition, and made a preliminary return on January 27, 2016 by applying Article 69 of the Restriction of Special Taxation Act (hereinafter “Act”) to the Defendant on January 27, 2016.

C. On December 1, 2016, the Defendant excluded the application of the above provision on reduction and exemption on the ground that the Plaintiff did not own the instant land for at least eight (8) years, and notified the Plaintiff of the correction of KRW 174,426,120 of the transfer income tax attributed to the year 2015 (hereinafter “instant disposition”). D. The Plaintiff appealed against the instant disposition and filed an appeal with the Tax Tribunal, but the Tax Tribunal dismissed the Plaintiff’s claim on April 20, 2017. 【The Plaintiff did not have any dispute over the grounds for recognition. 【The Plaintiff did not have any dispute over the grounds for recognition, 【Nos. 1, 2, 7 evidence Nos. 1, 7-2, 1, 2, and 3 evidence Nos. 1, 2,

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is that the Plaintiff directly cultivated the key land of this case for not less than eight years from that time to that time, such as planting and harvesting 200 glue trees on the key land of this case in 2004, etc., and thus, reduction and exemption of self-arable farmland under Article 69 of the Act should be applied.

(b) as shown in the attached Form of the relevant statutes;

C. Determination 1) In the farmland ledger issued on November 30, 2015 by the Gunpo Market, the Plaintiff is the key land in this case.