1. Each of the plaintiffs' claims is dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. The Plaintiffs, as a legal couple on April 28, 2004, acquired ownership of one half of each of the two shares of 1001 square meters (hereinafter “instant land”) in the Dong-gu, Chungcheongnam-gu, Seoul, and on May 30, 2012, transferred one half of each of the instant land to third parties.

B. On July 31, 2012, the Plaintiffs filed an application for reduction of or exemption from capital gains tax on the ground that the Defendant had self-fluenced one half of each of the instant land for eight years, respectively.

C. On October 1, 2014, the Defendant issued a disposition imposing capital gains tax for the year 2012 for each of the above claims (hereinafter “instant disposition”) on the Plaintiffs on the ground that the instant land did not meet the requirements for reduction or exemption of capital gains tax for self-arable farmland for which three years have elapsed since it was incorporated into a residential area at the time of transfer.

The Plaintiffs filed a tax appeal on December 23, 2014, but respectively dismissed on May 15, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, 2, 3, 4 (including additional numbers), the purport of the whole pleadings

2. The plaintiffs' alleged land is farmland incorporated into a residential area due to the implementation of the development project, and the delay or delay in compensation for the above development project is due to the reasons for responsibility of the Yanan City (or the authority designating the project) which is the project implementer (or the project implementer fails to select the project implementer and prepare the implementation plan). Therefore, the plaintiffs are required to reduce and exempt

The case meets.

The defendant's disposition of this case on a different premise is unlawful.

3. Determination of legality of the instant disposition

(a) The main sentence of Article 69(1) of the Restriction of Special Taxation Act provides that "The capital gains tax shall be reduced or exempted on any income accruing from the transfer of land prescribed by Presidential Decree among farmland, the residents of which reside at the seat of farmland for at least eight years";

The Enforcement Decree of the Restriction of Special Taxation Act on February 15, 2013.