1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff acquired on November 26, 2004 and transferred B 4,364 square meters in Ansan-si (hereinafter “instant land”) on April 21, 2014.

B. The Plaintiff filed an application for reduction of or exemption from capital gains tax with the Defendant on the ground that he/she was self-employed for at least eight years, and the Defendant denied the reduction or exemption and imposed a disposition of imposition of capital gains tax (including additional tax) for the Plaintiff in 2014 on November 13, 2014 (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Eul evidence 1-1, Eul evidence 2, Eul evidence 3-1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that the instant land was self-around about 10 years, and the instant disposition was unlawful.

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. Determination 1) Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015) provides that “Any income accruing from the transfer of land prescribed by Presidential Decree among land cultivated directly by a resident prescribed by Presidential Decree who resides in the seat of farmland for at least eight years shall be reduced by 100/100 of capital gains tax.” Article 66(13) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 26070, Feb. 3, 2015) provides that “The direct cultivation by the method prescribed by Presidential Decree” under the main sentence of Article 69(1) of the Act means that a resident is engaged in cultivating crops or growing perennial plants on his/her own farmland, or who cultivates or cultivates not less than 1/2 of them with his/her own labor force, and each of the capital gains tax under each of the above provisions requires the burden of proof to the person who asserts the requirements for reduction or exemption of capital.”