1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff acquired on May 8, 1975 or on March 30, 1973, and transferred 1,725,631,000 won to the Korea Rural Community Corporation on November 8, 2012, a total of 49,825 square meters in neighboring 18 square meters (hereinafter “the farmland in this case”).

B. The Plaintiff reported and paid capital gains tax of KRW 61,115,786 by applying the reduced or exempted capital gains tax amount of KRW 200 million on the ground that the instant farmland was a business land, and that it was self-employed for at least eight years.

C. In light of the fact that the Plaintiff continuously obtained earned income and business income in Seoul, and the Plaintiff’s resident registration place is Seoul, the Defendant deemed the farmland in this case as land for non-business and excluded the application of special long-term holding deduction, and denied for not less than eight years, and accordingly, disposed of the Plaintiff on August 9, 2013 as stated in the purport of the claim against the Plaintiff (hereinafter the instant disposition).

[Ground of recognition] Facts without dispute, Gap 7-9 evidence, purport of whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion is that since he had resided in the vicinity of the farmland of this case and has been engaged exclusively in agriculture since he had resided in around May 2000, the transfer income tax should be reduced or exempted because the farmland of this case falls under ① land with a self-fluence for not less than eight years under Article 69(1) of the Restriction of Special Taxation Act, and ② land for non-business under Article 104-3 of the Income Tax Act is not land for non-business.

B. (1) Article 69(1) of the Restriction of Special Taxation Act provides that a tax amount equivalent to 100/100 of capital gains tax shall be reduced or exempted on any income accruing from the transfer of land cultivated directly by a resident prescribed by Presidential Decree residing in a location of land for at least eight years by means prescribed by Presidential Decree, and Article 66(1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 24368, Feb. 15, 2013).