1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On February 20, 2006, the Plaintiff purchased from B the Gangseo-gu Busan Metropolitan City 1,750 square meters of land.

Busan Gangseo-gu, Busan, 1,750 square meters, among which 43 square meters are divided into D on November 23, 2006, and 1,707 square meters remain.

(hereinafter referred to as “instant land”). On November 25, 2014, the Plaintiff sold the instant land to Korea Co., Ltd.

B. On January 31, 2015, the Plaintiff directly cultivated the instant land for at least eight years, and filed a preliminary return on the tax base of capital gains in 2014 by applying the special deduction for long-term holding under Article 95 of the former Income Tax Act (Amended by Act No. 12852, Dec. 23, 2014; hereinafter the same shall apply) and the reduction or exemption of capital gains tax under Article 69 of the former Restriction of Special Taxation Act (Amended by Act No. 13560, Dec. 15, 2015; hereinafter the same shall apply).

C. The Busan regional tax office conducted a tax investigation on the Plaintiff, and determined that the instant land was incorporated into a residential area under the National Land Planning and Utilization Act (hereinafter “National Land Planning Act”) on February 22, 2006, and it is difficult to view it as being subject to the special deduction for long-term holding as being subject to the special deduction for non-business land under Article 69 of the former Restriction of Special Taxation Act.

Accordingly, on July 1, 2016, the Defendant notified the Plaintiff of the correction of KRW 310,698,030 (i.e., the calculated tax amount of KRW 263,486,384, the penalty tax of KRW 6,344,90, the penalty tax of KRW 40,866,738).

(hereinafter “instant disposition”) e.

On September 22, 2016, the Plaintiff appealed to the Tax Tribunal, but was dismissed on December 7, 2016.

[Ground of recognition] Facts without dispute, entry of Eul's evidence Nos. 1 to 4, purport of the whole pleadings

2. The plaintiff's assertion and judgment

A. The plaintiff's primary assertion was for not less than 8 years, and the land was directly cultivated, and the land was incorporated into a residential area under the National Land Planning and Utilization Act until it was sold.