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 April 11, 2005, the Plaintiff acquired at KRW 221,00,000,000 (hereinafter “instant land”) 1,220,000,000, Ulsan-gu B-dong (hereinafter “B-dong”) and transferred KRW 995,00,000 (hereinafter “instant transfer”).

B. Around that time, the Plaintiff calculated tax base and tax amount by applying the special deduction for long-term holding under Article 95(2) of the former Income Tax Act (Amended by Act No. 14389, Dec. 20, 2016; hereinafter the same shall apply) and the special deduction for long-term holding under Article 95(2) of the former Restriction of Special Taxation Act (Amended by Act No. 14390, Dec. 20, 2016; hereinafter the same shall apply) for self-owned farmland reduction and exemption under Article 69 of the former Restriction of Special Taxation Act (Amended by Act No. 14390, Dec. 2

C. From October 4, 2016 to October 17, 2016, the Defendant conducted an investigation of capital gains tax on the Plaintiff. On October 20, 2016, the Defendant notified the Plaintiff of the result of the investigation that “the special deduction for long-term holding in relation to the transfer of the instant case and the exemption of self-employed farmland reduction for at least eight years, are excluded, thereby resetting the tax base and tax amount, and notifying the Plaintiff of the correction and notification of capital gains tax by deducting the said amount of tax from the said voluntary payment.”

On December 1, 2016, the Defendant issued a disposition to notify the Plaintiff of KRW 229,841,210 (including additional tax) of the transfer income tax reverted to year 2016 (hereinafter “instant disposition”).

E. On February 21, 2017, the Plaintiff filed an objection with the Director of Daegu Regional Tax Office against the instant disposition, but was dismissed on March 30, 2017.

On June 26, 2017, the Plaintiff filed a request for a trial with the Tax Tribunal, but was dismissed on November 23, 2017.

F. The statutes related to the disposition of this case are as shown in the attached Form.

【Ground of recognition】 The fact that there has been no dispute, Gap's 1 through 5, Eul's 1 or 2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion is of this case.