1. The instant lawsuit shall be dismissed.

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

Details of the disposition

On August 12, 2011, the Plaintiff transferred 3,316 square meters (hereinafter “instant land”) before Nam-si, Namyang-si, and reported the capital gains tax accordingly to the Defendant by applying the reduction or exemption of capital gains tax on the farmland substitute land.

C between February 6, 2014 and August 29, 2014, C transferred the 1,054 square meters of D warehouse site and 1,268 square meters before E in Namyang-si in Namyang-si (hereinafter “instant 2 land”), May 29, 2014, the 2,417 square meters before the date of Namyang-si in Namyang-si (hereinafter “instant 3 land”); and on August 29, 2014, the 4,493 square meters before Nam-si in Namyang-si (hereinafter “instant 4”) and reported the transfer income tax accordingly to the Defendant.

(2) On April 7, 2016, the Defendant issued a disposition of imposition of capital gains tax as follows (hereinafter “instant first disposition”) against the Plaintiff on the ground that each land of this case was owned by the Plaintiff and C, and that the land of this case was not actually cultivated by the Plaintiff, and that the land of this case was not actually cultivated by the Plaintiff, the Defendant denied the reduction of and exemption from farmland on the land of this case, and issued a disposition of imposition of capital gains tax as follows (hereinafter “instant first disposition”) against the Plaintiff.

The Plaintiff filed an appeal on May 11, 2016 against the Plaintiff of land 1, the Plaintiff of land 1/2011 of 60,412,970 Won 20,412,970, KRW 30129,413,90, KRW 3014, KRW 117,006,580, KRW 3014, KRW 3014, KRW 102,034,710, KRW 300, KRW 300, KRW 300, KRW 3014, KRW 300, KRW 410, the actual owner’s disposition details in the register of register was notified of the time of transfer by the actual owner (including additional taxes), and the Tax Tribunal rejected the remainder of the farmland substitute land as to the instant land (hereinafter “instant adjudication decision”).

After re-auditing the farmland reduction and exemption portion on the land No. 1 of this case, the Defendant revoked the first disposition on April 21, 2017 ex officio.

[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, and Eul