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 May 7, 2004, the Plaintiff purchased and acquired 889 square meters (hereinafter “instant land”) prior to Si/Gunpo-si B, Gunpo-si, and owned it. The Plaintiff transferred the instant land on June 5, 2013.

B. The Plaintiff asserted that the instant land was cultivated directly for at least eight years upon filing a preliminary return of capital gains tax, and the Defendant applied for reduction or exemption of capital gains tax. However, the Defendant conducted an investigation into the instant land, deeming that the Plaintiff did not cultivate at least half of the farming work from the instant land with his own labor, and thus, did not apply the capital gains tax reduction or exemption provisions on self-employed farmland, and on December 1, 2013, notified the Plaintiff of KRW 22,55,730 (hereinafter “instant disposition”).

C. The Plaintiff dissatisfied with the instant disposition and filed a request for examination with the Commissioner of the National Tax Service on May 8, 2014, but was dismissed on July 11, 2014.

[Ground of recognition] Evidence Nos. 1, 13, Eul Nos. 1 and 2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Since the Plaintiff’s assertion had resided in the location of the instant land and its neighboring area for 9 years and 1 months after the Plaintiff acquired the instant land, it was unlawful to deny the instant disposition, even though the instant land constitutes reduction and exemption of self-arable farmland.

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

C. Determination 1) Article 69(1) of the Restriction of Special Taxation Act, Article 66(1) and (13) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 26070, Feb. 3, 2015) shall directly cultivate the relevant farmland while residing in a Si/Gun/Gu where the relevant farmland is located, a Si/Gun/Gu adjacent to the relevant farmland, or an area within a Si/Gun/Gu adjacent to the relevant farmland, or within a 20km radius in a straight line from the relevant farmland. In such cases, “direct farming” refers to the farmland owned by the resident.