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 January 3, 2011, the Plaintiff sold 661 square meters, which was acquired on January 9, 2003, to Nonparty C (hereinafter “instant land”). On January 3, 201, the Plaintiff completed the registration of ownership transfer on January 12, 201.

B. On March 31, 201, the Plaintiff: (a) filed a preliminary return on the tax base of capital gains on the premise that the Plaintiff’s act of transfer of the said land constitutes subject to the special deduction for long-term holding under the Income Tax Act and the reduction or exemption of capital gains tax under the Restriction of Special Taxation Act on the grounds that the Plaintiff owned the said land for at least eight years; (b) based on the premise that the act of transfer of the said land constitutes subject to the special deduction for long-term holding under the Income Tax Act; and (c) the amount calculated by applying the special deduction for long-term holding of KRW 45,504,168 from the said gains on transfer, 14,0

C. On August 30, 2013, the Defendant, following pre-assessment review, issued a notice of correction and notification of capital gains tax reduction or exemption and special deduction for long-term holding (including additional tax; hereinafter “instant disposition”) for the year 201 by excluding the application of capital gains tax reduction or exemption and special deduction for long-term holding, on the ground that the Plaintiff was re-established as the Plaintiff, but did not meet the self-sufficiency requirement for at least eight years.

(hereinafter “instant disposition”) D.

On October 10, 2013, the Plaintiff filed an appeal with the Tax Tribunal. On December 31, 2013, the Tribunal decided that the Plaintiff’s appeal is dismissed.

[Ground of recognition] Unsatisfy, Gap evidence 1 to 3, Gap evidence 8 to 11, Eul evidence 1 (including each number), all the arguments

2. Whether the disposition is lawful;

A. After acquiring the instant land, the Plaintiff cultivated approximately 100 glue trees in approximately half of them, and approximately 100 glue trees were cultivated at approximately half of them. In approximately 100 glue, the Plaintiff cultivated dry field crops, such as clue, bean, and vegeries.

The Plaintiff acquired the instant land and continued to be D Co., Ltd. until the time of transfer.