1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff, acquired around October 18, 1966, sold the same 1,660 square meters prior to Gyeong-gun, Sejong-gun, Daejeon-gun, C, 2,095 square meters prior to C, and 859 square meters prior to D (hereinafter “instant land”) on May 30, 2012, and completed the registration of ownership transfer on the same day.

B. On July 31, 2012, the Plaintiff filed a preliminary return on the tax base of capital gains by applying KRW 173,521,199, which is calculated by applying the special long-term holding deduction to gains from transfer, to KRW 74,36,228, under the premise that the act of transferring the instant land constitutes subject to the special long-term holding deduction under the Income Tax Act and the reduction or exemption of capital gains tax under the Restriction of Special Taxation Act.

C. On November 1, 2012, the Defendant issued a correction and notification of KRW 75,045,040 as capital gains tax for the year 2012, by excluding the application of capital gains tax reduction and exemption and special deduction for long-term possession on the ground that the Plaintiff did not meet the requirements for re-villages, re-residents, etc. for at least eight years.

(hereinafter “instant disposition”) D.

On January 29, 2013, the Plaintiff filed an appeal with the Tax Tribunal. On August 14, 2013, the Plaintiff was dismissed by the Tax Tribunal.

[Reasons for Recognition] Facts without dispute, Gap evidence 2-1, 2, 3, Gap evidence 3, 29-1, Gap evidence 28, Eul evidence 1, 2-2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff returned to Korea on October 13, 1980 after acquiring the instant land, and resided in the neighboring area of the instant land around that time, and commenced bean cultivation in the instant land.

From February 26, 1984, even though residing in another area, around January 2001, residing in Gyeong-gun, Chungcheongnam-gun, North Korea, and cultivated bean, shot tree, etc. directly from the land of this case for about 11 years and 5 months. As such, the land of this case is prescribed by Article 69 of the Restriction of Special Taxation Act.