1. The part against the defendant among the judgment of the court of first instance is revoked, and the plaintiff's claim corresponding to the revoked part is revoked.

1. The reasoning of the court’s explanation concerning the instant case is as stated in the reasoning of the first instance judgment (excluding the part pertaining to “3. conclusion”) except for the modification of the pertinent part of the judgment of the first instance as follows 2. Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter “former Restriction of Special Taxation Act”) which provides for the exemption from capital gains tax if land directly cultivated for at least eight years is transferred under the same 10 line from 2 pages of the same 10 line below (hereinafter “10 line”). The two pages are as follows: “No. 22, 2015.” The two pages are as follows: “No. 4, 2015.” The three parallels were 10 line from 20 line, 6 line 1 to 5 line 10 line 1 line 6 line 6 line 6 line 6 line 6 line 6 line 6 line 1 line 6 line 6 line 6 line 4 line 7 line 7 line 7 line 4 line 7 line 6 line 4 line 6 line 6 line 6 line 1 line 6 line 6 line 6 line 5 line 6 line 6 line 4 line 7 line 4 line .”