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 January 1, 1985, the Plaintiff acquired and owned 4,731 square meters (hereinafter “instant land”) prior to Pyeongtaek-gun, Gyeonggi-do, and transferred on January 29, 2010, and on March 30, 2010, the Plaintiff applied Article 69 of the Restriction of Special Taxation Act to the Defendant for reduction or exemption of capital gains tax by applying Article 69 of the Restriction of Special Taxation Act, on the ground that he/she did not have been able to do so for at least eight years while filing a preliminary return on the

B. The Defendant: (a) deemed that the Plaintiff did not directly cultivate the instant farmland for at least eight years; (b) denied the Plaintiff’s application for reduction of capital gains tax and the special deduction for long-term holding; and (c) notified the Plaintiff of KRW 187,233,700 of capital gains tax reverted to the Plaintiff in October 17, 2012 (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, entry of evidence Nos. 1 and 2, purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff alleged that the Plaintiff had resided in a neighboring house of this case and cultivated the instant land directly for not less than eight years, and thus, the transfer income tax under the Restriction of Special Taxation Act was reduced or exempted and the special long-term holding deduction under the Income Tax Act was applied, but the instant disposition made on a different premise

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

C. (1) In order to be subject to reduction or exemption of capital gains tax, the land of this case shall be directly cultivated, namely, cultivated or cultivated with its own labor, while residing in the Si/Gun/Gu adjacent to the Si/Gun/Gu where the land of this case was located for not less than eight years after the Plaintiff acquired the land of this case in accordance with Article 69 of the Restriction of Special Taxation Act and Article 66 of the Enforcement Decree of the Restriction of Special Taxation Act, or within the Si/Gun/Gu/Gu where the land of this case was located or within 20km in a straight line from the pertinent farmland.

(2) Domins, Gap evidence 2, Eul evidence 2, and Eul evidence 2.