1. The plaintiff's claim is dismissed.

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

Details of the disposition

On March 24, 2004, the Plaintiff acquired 762 square meters (hereinafter “previous land”) prior to the Seo-gu, Seodong-gu, Chungcheongnam-gu, Chungcheongnam-gu, and transferred the same to the Korea National Housing Corporation in the amount of KRW 564,896,000 on April 28, 2009 through the procedures for consultation on the acquisition of public land.

On March 28, 2011, the Plaintiff purchased KRW 10,000,00 for KRW 387 square meters prior to C (hereinafter “instant land”) and completed the registration of ownership transfer on March 30, 201, and applied for full reduction or exemption of capital gains from the transfer of previous land pursuant to Article 70 of the former Restriction of Special Taxation Act (amended by Act No. 9921, Jan. 1, 2010; hereinafter “Act”).

On July 1, 2012, the Defendant notified the Plaintiff of KRW 102,891,770 (including penalty taxes for underreporting: KRW 221,103; KRW 18,731,333); special rural development tax; KRW 7,448,540; KRW 10,289,170; and KRW 170,000,000 for local income tax, for the reason that “the Plaintiff did not cultivate the instant land for at least one year after the acquisition thereof; reside at the seat of the previous land at the time of transfer; and did not cultivate it.”

(2) The plaintiff asserted that the disposition of this case is legitimate after acquiring the previous land on March 24, 2004 through July 13, 2007 and resided in the area of farmland for three years or more by the Korea Land and Housing Corporation, after acquiring the previous land on May 19, 2005 through July 13, 2007, and residing in the area of farmland for three years or more from July 16, 2007 to May 18, 2009.

After March 30, 2011, the instant land acquired on March 30, 201 and substituted by large trees on the instant land and the surrounding reclaimed farmland.