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 September 11, 2009, the Plaintiff obtained approval from the head of Suwon Tax Office as an organization deemed a corporation pursuant to Article 13(2) of the former Framework Act on National Taxes (amended by Act No. 9911, Jan. 1, 2010; hereinafter the same).

B. On September 15, 2009, the Plaintiff sold to the Korea Land and Housing Corporation land on 11 lots, including 4,960 square meters, 322 square meters prior to C, 334 square meters prior to D, and 509 square meters prior to E (hereinafter “the instant farmland”), F forest and fields, 7,813 square meters, 232 square meters of G cemetery, and 9,223 square meters of H forest and fields (hereinafter “the instant forest”) in accordance with the procedures prescribed by the Act on Acquisition of and Compensation for Land, etc. for Public Works Projects.

C. On November 30, 2009, the Plaintiff reported and paid transfer income tax on the above 11 parcel of land sold to the Defendant to the Korea Land and Housing Corporation.

At the time, the Plaintiff applied Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 9921, Jan. 1, 2010; hereinafter the same) to the farmland of this case. D.

On February 2, 2015, the Defendant: (a) deemed that the Plaintiff constitutes a non-profit domestic corporation, and thus, the provision on reduction or exemption of capital gains tax for self-farmland under Article 69 of the former Restriction of Special Taxation Act, which applies to a resident, cannot be applied; (b) denied tax reduction or exemption under the said provision; (c) adjusted corporate tax amount for business year 2009 from KRW 549,803,067 to KRW 64,231,067 (including additional tax) and imposed special rural development tax (including additional tax) at KRW 20,984,00 (including additional tax) by applying the provision on reduction

(hereinafter collectively referred to as “each of the instant dispositions”). E.

On April 29, 2015, the Plaintiff filed a request for review on each of the instant dispositions, and the Commissioner of the National Tax Service rendered a decision to dismiss the Plaintiff’s request on September 11, 2015.

[Ground of recognition] without any dispute, Gap's 1, 2, 3, 4 (including all family cards with a serial number), and Eul's 1.