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 the instant land on December 31, 1976 on the 885 square meters in Daegu-gun, Daegu-gun (hereinafter “instant land”) and transferred it on January 17, 2014.

B. The Plaintiff did not report the transfer income tax by deeming that the transfer of the instant land constitutes the reduction or exemption of the transfer income tax on self-Cultivating farmland for at least eight years prescribed in Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same).

C. On January 16, 2015, the Defendant: (a) required to reduce or exempt capital gains tax on the income accrued from the transfer of the instant land.

Considering that the Plaintiff did not satisfy the requirements, the Plaintiff imposed a disposition of KRW 28,623,360 (including penalty tax of KRW 4,462,638 and penalty tax of KRW 1,847,532) for the transfer income tax of year 2014 (hereinafter “instant disposition”). D.

The plaintiff was under the procedure of the previous trial.

[Ground of recognition] Facts without dispute, Gap 2, 6, 21 evidence, Eul 2 evidence, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff alleged that he had resided in the vicinity of the instant land from 1976 to 2002, and actually cultivated crops for the said period.

Therefore, although the transfer of the instant land constitutes the transfer of self-arable farmland under the former Restriction of Special Taxation Act, the instant disposition on a different premise is unlawful.

B. 1) The main sentence of Article 69(1) of the former Restriction of Special Taxation Act provides that “The tax amount equivalent to 100/100 of capital gains tax shall be reduced or exempted on any income accruing from the transfer of land prescribed by Presidential Decree among the land cultivated by a resident prescribed by Presidential Decree who resides in the seat of farmland for at least eight years by means prescribed by Presidential Decree.” The same shall apply to the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 26070, Feb. 3,

Article 66 (13) "The main sentence of Article 69 (1) of the Act shall be prescribed by Presidential Decree."