1. Revocation of the first instance judgment.

2. The Defendant’s transfer income tax attributed to the Plaintiff on July 6, 2015 for the year 2013 60,984.

1. Details of the disposition;

A. On April 7, 1981, the Plaintiff acquired 983/147 square meters of 1,147 square meters prior to Busan-gun, Busan-gun, and on February 7, 2013, B was divided into B 536 square meters prior to C, 522 square meters prior to C, and 89 square meters prior to D.

B. In the E-construction section implemented by the plane captain-gun Busan Metropolitan City, the ownership transfer registration was completed in the name of the plane captain-gun Busan Metropolitan City on July 18, 2013 with respect to the share of 983/1,147 shares in the Plaintiff’s name among the instant land on July 18, 2013. The Plaintiff received KRW 337,938,430 from the plane captain-gun of Busan Metropolitan City on July 22, 2013 as compensation for the acquisition of public land by consultation.

다. 원고는 2013. 9. 10. 이 사건 토지가 구 조세특례제한법(2014. 12. 23. 법률 제12853호로 개정되기 전의 것, 이하 ‘구 조세특례제한법’이라 한다) 제69조 제1항의 8년 이상 자경농지에 해당함을 전제로 위 토지가 주거지역에 편입된 2007. 9. 12.까지 발생한 소득에 대한 양도소득세 44,354,203원을 차감한 21,347,710원을 자진납부할 양도소득세액으로 하여 양도소득세 예정신고자진납부를 하였다. 라.

The defendant on July 6, 2015, for the plaintiff on July 6, 2015, is required to reduce capital gains tax on his own farmland.

For reasons that the case did not meet, 60,984,120 won was corrected and notified.

(hereinafter “instant disposition”) e.

On February 3, 2016, the Plaintiff filed a request for a judgment with the Tax Tribunal on February 3, 2016. On May 13, 2016, the Tax Tribunal rendered a decision to re-examine whether “the Plaintiff directly cultivated the instant land for at least eight years and, according to the result, corrected the tax base and tax amount.”

After conducting a reinvestigation against the Plaintiff, the Defendant decided on June 2, 2016 that the instant disposition is appropriate.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 4, and pleadings.