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 November 13, 1995, the Plaintiff acquired the 3967 square meters of paddy-si B (hereinafter “instant land”). On September 25, 2012, the Plaintiff transferred 840 million won to non-party C and non-party 6, respectively.

B. The Plaintiff asserted that the instant land was self-refilled from around 1996 to around 2003, and applied 105,048,475 won to the special long-term possession deduction amount and 146,502,040 won at the time of reporting the transfer income tax reverted to 2012 as well as 105,048,475 won.

C. On December 26, 2013, the Defendant denied the application of reduction and exemption to self-employed farmland on the ground that the Plaintiff failed to meet the self-employed requirements for at least eight years as a result of the on-site investigation, and excluded the special long-term holding deduction by deeming the instant land as falling under non-business land, thereby notifying the Plaintiff of the rectification of KRW 181,776,130 for capital gains tax for the year 2012.

(hereinafter “instant disposition”) D.

The Plaintiff filed an objection against the instant disposition, but was dismissed on April 25, 2014, and filed an appeal for adjudication, but was dismissed on February 6, 2015.

[Reasons for Recognition] Facts without dispute, Gap 1 to 5 evidence, Eul 1 evidence, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff asserted that the land of this case was self-defensed for eight years from 1996 to 2003, and the prior disposition of this case on different premise should be revoked as unlawful.

B. There is a burden of proof for the transferor who asserts the transfer of land which is the requirement for the reduction or exemption of capital gains tax (see, e.g., Supreme Court Decision 94Nu996, Oct. 21, 1994). Meanwhile, the tax authority has the burden of proof for the transfer of land which is the requirement for non-business land excluded from the special deduction for long-term holding.

(see, e.g., Supreme Court Decision 2010Du8423, Sept. 30, 2010). With respect to the instant case, witness D’s statement in health room and evidence 2-1, 2, 3, and 4.