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 July 15, 2004, the Plaintiff: (a) acquired the instant land on June 15, 2004, 645 square meters and C-A-U. 2,288 square meters; (b) D 701 square meters and E 258 square meters on June 9, 2004; and (c) on June 17, 2004, F 1,134 square meters and G 1,174 square meters, respectively (hereinafter “instant land”), and transferred the instant land to H and I on December 31, 2012.

B. The Plaintiff filed an application for reduction of or exemption from capital gains tax with the Defendant on the ground that he/she had failed to do so for at least eight years, and the Defendant denied the reduction or exemption, and on November 1, 2013, imposed a disposition of imposition of capital gains tax (including additional tax) 118,392,180 won on the Plaintiff for the year 2012 (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Eul evidence 1, Eul evidence 2-2, 3, Eul evidence 5-1 to 6, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. At the time of the Plaintiff’s assertion, B and C were planted with large trees, D and E were discussed, and F and G were planted with large trees.

The plaintiff was unable to plant the tree originally planted for three years, but it was old and sick so that there was no harvest.

The Plaintiff changed the form and quality of the land of this case and planted seedlings, such as humb trees, dys, varnish, dysnish, night tree, and synish, and cultivated various synishs through livering.

Therefore, the instant disposition is unlawful.

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. The following circumstances acknowledged by the purport of Gap evidence Nos. 25, Eul evidence Nos. 3 and 4 (the evidence Nos. 3 and 4 include each number), and the entire arguments, namely, the plaintiff served as a regular teacher at Daejeon High School located in Daejeon for the retention period of the land in the instant case. The plaintiff was enrolled at the Educational Graduate School in 2007-2008, and the plaintiff's spouse K was working at the Intellectual Property Office located in Daejeon in 2004 to 2009, and at the Korea Petroleum Industry Association, an incorporated association located in Seoul in 2010 to 2012, respectively, and one South Korea exists between the plaintiff and K.