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 April 24, 2002, the Plaintiff acquired a total of 326,958,997 shares of Nonparty B and Kimhae-si in total in KRW 612 square meters, and KRW 79 square meters, E, E, 1,689 square meters, and KRW 1/2 shares in KRW 93 square meters, respectively (hereinafter “each of the instant farmland”), and transferred KRW 955,00,000,000 on May 19, 2015, and May 27, 2015 to Landong Construction Co., Ltd.

B. On July 31, 2015, the Plaintiff applied for reduction or exemption of capital gains tax on each of the instant farmland to the Defendant under Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same) on each of the instant farmland.

C. As a result of the investigation of capital gains tax on the plaintiff, the defendant needs to reduce or exempt self-farmland for 8 years.

On May 9, 2016, the Plaintiff imposed capital gains tax of KRW 158,059,310 on the Plaintiff for the year 2015, on May 9, 2016.

(hereinafter “instant disposition”) D.

The Plaintiff filed a request for examination with the Commissioner of the National Tax Service on August 17, 2016, but was dismissed on October 28, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 8, Eul evidence Nos. 1 and 2 (including branch numbers; hereinafter the same shall apply), the purport of whole pleadings

2. The attachment to the relevant Acts and subordinate statutes shall be as follows;

3. Whether the instant disposition is lawful

A. The key issue of the instant case is that the Plaintiff’s reduction or exemption of capital gains tax on self-Cultivating farmland under Article 69 of the former Restriction of Special Taxation Act, with respect to each of the instant farmland for at least eight years.

It is whether the case satisfies the requirements or not.

B. According to the Plaintiff’s farmland ledger concerning each farmland of this case, the purchase receipt of agricultural materials, etc., satellite photographs, and the certificate of friendship among neighboring residents, etc., the Plaintiff has become self-employed for not less than eight years in each farmland of this case, and thus, the Plaintiff is required to reduce capital gains tax under Article 69

It is reasonable to view that the case was satisfied.

Therefore, the defendant's disposition of this case on a different premise is unlawful.

(c) for not less than eight years the land that was transferred for determination 1.