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 October 26, 1979, ① 15,669 square meters of forest B, 15,669 square meters of forest C, 88,066 square meters of forest C, ③ 5,216 square meters of forest D, ④ 256 square meters of forest E, ⑤ 135 square meters of forest E, ⑤ 135 square meters of forest land (hereinafter collectively referred to as “instant forest,” and only the parcel number is indicated when specifying individual land).

B. On April 22, 2016, the Plaintiff transferred forest land B or C, and forest land D, E, and F, respectively, on November 25, 2016.

(In this case, the transfer of this case is called the transfer date, and the individual transfer shall be specified in the transfer date).

The Plaintiff reported and paid the transfer income tax of KRW 12,305,108 to the Defendant on June 30, 2016 on the transfer by April 22, 2016. As to the transfer by November 25, 2016, the Plaintiff reported and paid the transfer income tax of KRW 59,671,19 on January 31, 2017.

In calculating the above tax base of each capital gains tax, the Plaintiff calculated the special deduction for long-term possession from gains on transfer of the transfer of this case on the premise that the forest of this case is land, the use of which is restricted under the National Land Planning and Utilization Act, the Act on the Management and Utilization of Livestock Excreta, the Water Quality and Aquatic Ecosystem Conservation Act, etc., and is not land for non-business use.

However, on June 5, 2017, the Defendant deemed that the instant forest constituted land for non-business use, and notified the Plaintiff of the correction of KRW 87,603,350 (including additional tax) for the transfer of this case for the transfer of this case.

(hereinafter referred to as “disposition before reduction”). E.

The Plaintiff appealed and filed an objection against the Defendant on July 25, 2017, but was dismissed on September 8, 2017, and filed an appeal with the Tax Tribunal on December 12, 2017, but the appeal was dismissed on September 3, 2018.

Accordingly, the Plaintiff filed the instant lawsuit on December 3, 2018, and sought revocation of the previous disposition before reduction.

F. On March 22, 2019, the Defendant shall reduce the amount calculated in excess of the acquisition value of the forest land of this case, which is pending in the lawsuit.