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 July 12, 2010, the Plaintiff completed the registration of ownership transfer on the grounds of inheritance due to a consultation and division as of June 16, 1994, the Seocho-gu Seoul Metropolitan Government B Dae-gu (hereinafter “instant land”). On November 16, 2010, the Plaintiff transferred the instant land to C on the grounds of sale as of August 5, 2010.

B. Upon filing a transfer income tax return, the Plaintiff reported and paid the instant land without applying the special long-term holding deduction as land for non-business use. However, on March 19, 2014, the Plaintiff filed a claim for correction by applying the special long-term holding deduction under the premise that the instant land falls under the land for business use.

C. On June 2, 2014, the Defendant rendered a decision that the Plaintiff’s request for correction cannot be accepted on the ground that the instant land is leased for the parking lot (hereinafter “instant disposition”).

[Grounds for recognition] The descriptions of Gap evidence Nos. 1 through 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is unlawful in the instant disposition of the Defendant, even though it was excluded from the non-business land and constitutes the subject of special deduction for long-term holding, on a different premise, because the land of this case is one parcel owned by one household which does not own a house and satisfies the criteria prescribed by Ordinance of the Ministry of Strategy and Finance

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

C. Determination 1) Article 104-3(1)4(c) of the former Income Tax Act (amended by Act No. 11146, Jan. 1, 2012) provides that “land excluded from land for non-business purposes, which has considerable grounds for recognizing that it is directly related to residence or business,” and its detailed contents are delegated to the Presidential Decree. Article 168-1(1) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26302, Jun. 1, 2015) provides for the specific provisions of subparagraphs 1 through 13.