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 November 28, 2001, the Plaintiff acquired and owned 594 square meters prior to Jung-gu Incheon Metropolitan City B (hereinafter “instant farmland”) and transferred the same to C on May 6, 201.

B. The Plaintiff filed an application for reduction or exemption of capital gains tax with the Defendant on the ground of one’s own cultivation for at least eight years, and the Defendant denied the reduction or exemption of capital gains tax on one’s own farmland for at least eight years, and denied the special long-term holding deduction by deeming the instant farmland as non-business land. On November 3, 2014, the Plaintiff issued a disposition of imposition of capital gains tax of KRW 170,334,190 for the Plaintiff (hereinafter “instant disposition”).

C. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on February 4, 2015, but the Tax Tribunal dismissed the said appeal on July 10, 2015.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, 22 and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. (1) The Plaintiff’s assertion (1) from December 20, 2002 to December 20, 2002, while residing with her husband E in Jung-gu, Incheon, Jung-gu, Incheon, with her husband E, and directly cultivated the farmland for at least eight years, capital gains tax shall be reduced or exempted.

(2) Even if it is not acknowledged that the Plaintiff directly cultivated the farmland of this case for eight (8) years, the Plaintiff had cultivated at least the same time after October 2009, and thus, the special deduction for long-term possession of the farmland of this case should be applied to the land for business.

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

C. (1) Determination on the first argument (A) The first argument is subject to taxation under the principle of no taxation without law.

Dried or Non-Taxation

Summary of Tax Reduction and Exemption

The interpretation of tax laws and regulations shall not be interpreted in accordance with the text of the law, unless there are special circumstances, nor shall it be interpreted extensively or analogically without reasonable grounds, and in particular, the need for reduction and exemption.

It is reasonable to strictly interpret that it is a clear preferential provision among the provisions.