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 October 23, 2003, the Plaintiff acquired and owned 2,339 square meters in Gyeyang-gu Incheon Metropolitan City, Gyeyang-gu, Incheon Metropolitan City (hereinafter “the previous farmland of this case”), and transferred the land to the Republic of Korea on April 20, 2010 for the acquisition of public land, and acquired the land of this case on June 11, 201, Gyeonggi-do, Kimpo-si, Kimpo-si C, 3,970 square meters (hereinafter “the land of this case”).

B. On July 31, 2010, the Plaintiff filed a preliminary return on capital gains tax by applying the provision on reduction or exemption of capital gains tax on farmland substitute land under Article 70(1) of the former Act on Special Cases concerning Tax Restriction (amended by Act No. 10406, Dec. 27, 2010; hereinafter the same) to the Defendant regarding the transfer of the previous farmland of this case.

C. On April 10, 2014, the Defendant conducted an on-site investigation of reduction of and exemption from the capital gains tax on the ground that the Plaintiff failed to do so for at least three years. On April 10, 2014, the Defendant determined and notified the Plaintiff of KRW 105,72,520 of the capital gains tax for the year 2010 (hereinafter “instant disposition”).

On January 23, 2015, the Plaintiff filed an objection against the instant disposition and filed an appeal with the Tax Tribunal. However, the Tax Tribunal dismissed the said appeal on May 13, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence No. 1 (including branch numbers, if any) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that the Plaintiff acquired the instant substitute farmland and maintained rice shed for at least three years, and thus, the transfer income tax following the transfer of the previous farmland should be reduced or exempted pursuant to Article 70(1) of the former Restriction of Special Taxation Act. However, the instant disposition made on a different premise is unlawful.

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

C. Article 70(1) of the former Restriction of Special Taxation Act provides that “The tax base of agricultural income is the land cultivated directly by a resident prescribed by Presidential Decree residing at the seat of farmland.”