1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The reasons for the court's explanation concerning this case are as follows: "The Restriction of Special Taxation Act (amended by Act No. 1609, Dec. 24, 2018; hereinafter the same)" in Chapter 3 of the judgment of the first instance shall be changed to "former Restriction of Special Taxation Act (amended by Act No. 16009, Dec. 24, 2018; hereinafter the same shall apply)"; "the third five parallel (2015, 2016, 2017)" shall be deleted; "the third parallel (6, 12, 44 and 11 parallel (hereinafter referred to as the "former Restriction of Special Taxation Act") shall be changed to "the land of this case"; "the land of this case" in Chapter 2 of the judgment of the first instance shall be changed to "the land of this case"; "the land of this case" in Chapter 2 of the Enforcement Decree of the Civil Procedure Act shall be changed to "the land of this case"; "the total amount of the 16 parallel (7)" shall be changed to "the land of 20, 2015.15," to "No 7.

2. Article 69(1) of the former Restriction of Special Taxation Act provides that the tax amount equivalent to 100/100 of capital gains tax shall be reduced or exempted on income accruing from the transfer of land prescribed by Presidential Decree among land cultivated directly by a resident prescribed by Presidential Decree who resides in the seat of farmland for at least eight years by means prescribed by Presidential Decree.

In addition, Article 66 (4) of the Enforcement Decree of the Restriction of Special Taxation Act ("the Enforcement Decree of the Restriction of Special Taxation Act") is the main sentence of Article 69 (1).