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 July 15, 2014, the Plaintiff’s clan transferred to the Korea Land and Housing Corporation real estate indicated in the attached Table “land subject to taxation and the area of taxation” (hereinafter “instant land”) pursuant to the Act on Acquisition of and Compensation for Land, etc. for Public Works Projects, and received KRW 5,190,224,200 as land compensation.

B. The Plaintiff’s report of the corporate tax and the Defendant’s disposition 1) Plaintiff’s clan reported corporate tax for the business year of April 3, 2015, and the instant land was amended by Act No. 12850, Dec. 23, 2014; hereinafter the same shall apply).

(2) On December 1, 2016, the Defendant issued a correction notice to the Plaintiff of KRW 477,98,090 for the business year 2014, on the ground that the portion of the instant land used for the proper business is 116,870 square meters, which is directly used for the proper business, does not constitute fixed assets used for the proper business (total 94,478 square meters; hereinafter “instant land”) and that the portion of the “tax area” in the attached Table, which is used as farmland, does not constitute fixed assets directly used for the proper business (total 94,478 square meters; hereinafter “instant land”), on the ground that the income arising from the disposition of the instant land, which is generated from the disposition of the instant land, falls under the income subject to corporate tax prescribed in Article 3 of the Corporate Tax Act, on December 1, 2016.

(hereinafter “instant disposition”). C.

On March 8, 2017, the plaintiff clan was dissatisfied with this and requested to the Tax Tribunal for a trial on March 8, 2017, and the Tax Tribunal dismissed the plaintiff clan's request on November 10, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 3-1 to 41, Gap evidence 4, Gap evidence 5-1, 2, Eul evidence 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The 1st argument of the plaintiff clan is the land of this case.