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 June 19, 2013, the Plaintiff entered into a contract with the head of Ulsan-gun, Ulsan-gun, Seoul-gun, to sell KRW 1,847 square meters, and KRW 1,196 square meters (hereinafter “each of the instant lands”) for KRW 780,00,000, and completed each registration for transfer of ownership on August 12, 2013. The Plaintiff: (a) deemed each of the instant lands to constitute “self-sufficient farmland for at least eight years” as prescribed by Article 69(1) of the Restriction of Special Taxation Act; and (b) applied the said provision to the Defendant’s preliminary return on capital gains tax on October 28, 2013.

B. On July 7, 2014, the Defendant denied the application for reduction of or exemption from capital gains tax by deeming that each of the instant lands does not constitute one of its own farmland for at least eight years, and imposed capital gains tax of KRW 186,340,734 on the Plaintiff for the year 2013.

hereinafter referred to as "disposition of this case"

(c) The Plaintiff was dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on August 1, 2014, but the Tax Tribunal dismissed the appeal on October 6, 2014. [In the absence of any dispute over the grounds for recognition, the entries in Gap, 1, 2, 3, 4, 1, and 2, and the purport of the entire pleadings.]

2. Whether the instant disposition is lawful

A. The gist of the Plaintiff’s assertion was from March 6, 1997 when acquiring each of the instant lands, to January 1, 201, 201, the Plaintiff leased each of the instant lands to the Committee for Promotion of the F Landscape Complex located in Ulsan-gun, Ulsan Metropolitan City (hereinafter “instant Promotion Committee”). From January 1, 201, the instant Promotion Committee had cultivated spulpulling, means, spullass, etc. to create a landscape complex from each of the instant lands until June 19, 2013, and thus, it constitutes farmland as of August 12, 2013, which is the transfer date, and accordingly, the instant disposition should be revoked on a different premise.

B. In fact, the Plaintiff, at the time of March 6, 1997, was each of the instant land with the standard market price of KRW 27,173,90.