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 June 7, 1982, the Plaintiff acquired the area of 406.9 square meters (hereinafter “instant land”) in Busandong-gu, Busan-dong, 1982, and used it in the real estate rental business, and transferred the instant land to the C on January 9, 2015.

B. On March 31, 2015, the Plaintiff reported and paid capital gains tax to the Defendant by applying the special deduction for long-term possession under the Income Tax Act on the premise that the instant land constitutes a business land used as a storage, etc.

C. From August 5, 2015 to August 24, 2015, the Defendant conducted an investigation into capital gains tax; and on December 1, 2015, the Defendant denied special long-term holding deduction on the ground that “The instant land was used by the lessee as a storage, not as a storage installed and used separately from the place of business, but as a general sales business place,” and corrected and notified capital gains tax of KRW 180,942,830.

(hereinafter “instant disposition”) D.

On February 12, 2016, the Plaintiff filed a request for review of the instant disposition with the Commissioner of the National Tax Service, but the Commissioner of the National Tax Service dismissed the request on May 9, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, and 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The first argument is that the aggregate taxable period is less than 40/100 of the total holding period, and thus, the land is excluded from the land for non-business use pursuant to Article 104-3(1)4(b) of the Income Tax Act and Article 168-6 subparag. 1(c) of the Enforcement Decree of the same Act, and is subject to special deduction for long-term possession. Therefore, the disposition of this case, which is different from this premise, is unlawful. 2) The second argument is used as the storage for storing and managing the materials, etc. necessary for the lessee’s business, and thus, it constitutes the subject of special deduction for long-term possession, which is excluded from the land for non-business use pursuant to Article 104-3(1)4(c)

Therefore, the instant disposition, which is different from this premise, is taken.