1. The plaintiff's claim is dismissed.

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

Details of the disposition

On April 27, 2004, the Plaintiff acquired and owned 1,336§³ B (hereinafter “instant farmland”) and transferred the said farmland to C on December 29, 2014, and paid capital gains tax by scheduled return to the Defendant on February 28, 2015.

On May 19, 2015, the Plaintiff rejected the Plaintiff’s request for correction on May 19, 2015, by asserting that the instant farmland constitutes an exemption from capital gains tax as self-owned farmland for at least eight (8) years under Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13348, Jul. 24, 2015; hereinafter the same) and filed a request for correction to the effect that the Plaintiff would have refunded capital gains tax paid by the Plaintiff to the Defendant on April 1, 2015.

(2) On October 13, 2015, the Plaintiff filed an objection against the instant disposition and filed an appeal with the Tax Tribunal on October 13, 2015, but was dismissed on March 7, 2016.

[Ground of recognition] The Plaintiff’s assertion as to the legitimacy of the disposition of this case as to Gap evidence Nos. 1 and 1 and 2, and the purport of the entire pleadings, as to whether the disposition of this case is legitimate, since the Plaintiff directly cultivated the farmland of this case for not less than 8 years while in office as a pastor, it constitutes an exemption from capital gains tax under Article 69(1) of the former Restriction of Special Taxation Act, and the disposition of this case otherwise is unlawful. (2) Even if the farmland of this case does not constitute an exemption from capital gains tax under the former Restriction of Special Taxation Act, the farmland of this case does not constitute “non-business land” under Article 104-3 of the former Income Tax Act (amended by Act No. 13206, Mar. 10, 2015; hereinafter the same shall apply) and Article 168-6 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26067, Feb. 3, 2015