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 21, 2004, the Plaintiff acquired and owned a total of 817 square meters and 2,136 square meters of two parcels prior to Incheon Gyeyang-gu, B, and 1,319 square meters of two parcels (hereinafter “each of the instant parcels of land”). On April 26, 2016 and July 6, 2016, the Plaintiff transferred land to D Co., Ltd. for land expropriation, and made a preliminary return on each of the instant preliminary returns on capital gains tax on one’s own land for at least eight years under Article 69 of the former Special Act on Taxation (amended by Act No. 14390, Dec. 20, 2016; hereinafter the same shall apply) by applying the reduction and exemption provisions on capital gains tax on one’s own land for at least eight years under Article 69 of the former Special Act on Taxation.

B. The defendant is not clear that the plaintiff was involved in each of the lands of this case and thus exempted from capital gains tax on the farmland of this case

On July 7, 2017, the revised notification of capital gains tax of KRW 138,109,644 (including additional tax) for the year 2016 was made, considering that the case was not satisfied.

C. On December 28, 2017, the Tax Tribunal rendered a decision on December 28, 2017 that “the Plaintiff’s real sales contract for real estate restricted real estate sales and the Plaintiff’s compensation for obstacles included in the amount of compensation for land expropriation, thereby correcting the tax base and tax amount according to the result, and dismissing the remainder of the request for a trial.”

Accordingly, on April 19, 2018, the Defendant conducted a reinvestigation and excluded obstacles from the transfer value, while increased the acquisition value, and decided as above 43,006,376 won to the Plaintiff, which was reduced by 95,103,264 won, which was reduced by 43,06,376 won for the capital gains tax for the year 2016, the Defendant treated capital gains tax for the year 2016 as KRW 138,109,640, and determined as above.

was determined by the court.

(hereinafter “Disposition in this case”). 【No dispute exists, Gap evidence Nos. 1 through 3, Eul evidence No. 1-1, 2, Eul evidence Nos. 2 and 3, and the purport of the whole pleadings.

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion is from 2004 to 2008, and the Plaintiff’s assertion is marinal, mastal, ancient, bean, shoulder, bean, ground, bean, and marine on the entire land of this case.