1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The court's explanation on this part of the grounds for appeal is consistent with the reasoning of the judgment of the court of first instance, and thus, this part is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Whether the instant disposition is lawful

A. The purport of the Plaintiff’s assertion 1) Since the Plaintiff resided in the farmland located at the seat of farmland after having received a donation from his father, and had been directly cultivated with his/her family, such as grandparents and parents, who lived with the Plaintiff for agriculture, and thus, the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same applies).

(2) According to Article 168-14(3) of the Enforcement Decree of the Income Tax Act, the special deduction amount for long-term possession should be deducted in calculating capital gains, since the farmland in this case, which is one of its own farmland, is a business land pursuant to Article 168-14(3) of the Enforcement Decree of the Income Tax Act, has been directly cultivated for at least eight years by the Plaintiff’s assistance C, even though the farmland in this case does not fall under one’s own farmland.

B. According to Article 69(1) of the former Restriction of Special Taxation Act as to whether the Plaintiff directly cultivated the instant farmland, the tax amount equivalent to 100/100 of the capital gains tax on the income accrued from the transfer of land prescribed by Presidential Decree among the land directly cultivated by a resident living in the farmland for at least eight years shall be reduced or exempted.

Meanwhile, as the former Enforcement Decree of the Restriction of Special Taxation Act was amended by Presidential Decree No. 19507, Jun. 12, 2006, Article 66(12) was newly established, and Article 69(1) of the Act provides, “Direct farming” means that a resident is engaged in cultivating crops or growing perennial plants on his own land at all times or by cultivating or cultivating more than half of farming work with his own labor.