1. The plaintiff's claim is dismissed.

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

1. On October 31, 2014, in the case of Gwangju-si, the transfer value of basic facts subject to transfer is non-existent, the Plaintiff transferred a long-term land possession special deductible amount of KRW 565,00,000 square meters (hereinafter “non-land-related land-related land-related land-related land-related land-related land-related land-related land-related land-related land-related land-related land-related land-related land conversion of KRW 565,00,000 on December 5, 2014; KRW 528,00,000 on December 720, 2014; KRW 561,00,000 on December 5, 2014; KRW 765,00,000 on December 765, 2014; KRW 97,0000 on January 13, 1976; and the Plaintiff applied the said special deductible for non-business land-related land-related land-related land-related land-related land-related land ownership.

on October 21, 2016, the Plaintiff deemed that the key land falls under “land, the use of which is prohibited or restricted pursuant to the relevant statutes,” and thus excluded the scope of non-business land, and accordingly, filed a claim for correction with the effect that KRW 413,374,601, out of the transfer income tax reverted to year 2014, should be refunded by applying the special deduction for long-term holding, the land at issue, and the land at issue, and the land at issue, shall be deemed as falling

On December 23, 2016, the defendant rejected the claim for correction on the ground that the land at issue and the land other than the issue are not subject to the special deduction for long-term possession and the reduction of self-sufficiency.

Applicant filed an appeal with the Tax Tribunal on March 31, 2017, against the instant disposition. However, the Tax Tribunal dismissed the appeal on August 8, 2017.

【Unsatisfi-fi-fi-fi-fi-fi-fii-fi-fi-fi-fi-fi-fi-fi-fi-fi-fi-fi-fi-fi-fi-fi-fi-fi-i-i-re

2. As seen in the relevant laws and regulations, Article 95(2) of the former Income Tax Act (amended by Act No. 12852, Dec. 23, 2014; hereinafter the same shall apply) provides for the determination of the assertion.