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 June 30, 1997, at the time of the sale of 445 square meters in Busan-gun, Busan-gun, the Plaintiff was 577 square meters prior to Busan-gun, but the previous 132 square meters was transferred to D due to the division on May 15, 2004, and the land category was changed from September 19, 201 to the site.

(hereinafter “instant land”) acquired, but sold the instant land to C on December 6, 2013, and completed the registration of ownership transfer on December 17, 2013.

B. On February 28, 2014, the Plaintiff filed a return on capital gains tax with the Defendant on the reduction of the tax amount to be voluntarily paid pursuant to Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter “former Restriction of Special Taxation Act”) on the ground that “the Plaintiff is a self-employed farmland for at least eight years.”

C. As a result of on-site inspection, the Defendant denied the tax amount reduced or exempted by deeming that the Plaintiff did not cultivate the instant land for at least eight years, and rendered a correction and notification of KRW 103,233,250 to the Plaintiff on August 6, 2015 (hereinafter “instant disposition”).

On October 22, 2015, the Plaintiff filed an appeal with the Tax Tribunal. On January 27, 2016, the Tax Tribunal rendered a decision to re-audit that “The Tax Tribunal shall re-examine whether the Plaintiff has cultivated directly for at least eight years and revise the tax base and tax amount according to the results thereof.”

E. From February 16, 2016 to February 24, 2016, the Defendant rendered a field investigation and decided that the instant disposition is appropriate.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 5, Eul evidence 1 (including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff had not temporarily cultivated the instant land from June 30, 1997 to December 17, 2013, which was the date of the transfer of the instant land, but directly cultivated soil, rock, and stuffs for not less than eight years. As such, the Plaintiff’s assertion was different.