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 May 10, 2004, the Plaintiff acquired KRW 1128 square meters prior to Pyeongtaek-si, Gyeonggi-do (hereinafter “instant land”) on the grounds of sale and purchase, and transferred KRW 580 million on November 1, 201, to KRW 83,627,000, and reported on January 3, 201 as reduction of capital gains tax of KRW 83,627,00 by farmland substitute land, and on September 27, 2012, the Plaintiff acquired KRW 690,00 square meters in Gyeonggi-si, Gyeonggi-do.

B. On November 1, 2013, the Defendant issued the instant disposition imposing and assessing the Plaintiff’s transfer income tax of KRW 99,683,080 (including additional tax) for the Plaintiff on November 1, 2013 on the ground that it is difficult to view it as a self-employed farmer who cultivated or cultivated with 1/2 or more of his own labor, taking into account the following: (a) the Plaintiff’s land transfer date cannot be deemed as farmland in the site as at the time of the Plaintiff’s transfer date; and (b) the Plaintiff frequently traded real estate in the name of D Real Estate from November 1, 196, while running real estate brokerage business with the name of D Real Estate; and (c) the representative of the temple and the person taking over the inspection

C. On January 24, 2014, the Plaintiff appealed to the Tax Tribunal, but was dismissed on April 15, 2014.

[Reasons for Recognition] Evidence No. 1, Evidence No. 1, Evidence No. 1, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion falls under the reduction or exemption of capital gains tax on farmland substitute land pursuant to Article 70(1) of the Restriction of Special Taxation Act, since the Plaintiff resided in a place within 20 km in a straight line with the instant land and actually used the instant land, bean, etc. as farmland.

B. Article 70 (1) of the Restriction of Special Taxation Act provides that the tax amount equivalent to 100/100 of capital gains tax shall be reduced on the income accruing from the substitute land for farmland prescribed by Presidential Decree, which is owned by a resident prescribed by Presidential Decree who resides in the seat of farmland, due to the necessity for cultivation.