1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. "The grounds for the judgment of this court citing part of the judgment of the court of first instance";

2. The part concerning the party’s assertion is identical to the corresponding part of 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

2. Determination

A. Relevant regulations and burden of proof (1) Article 70(1) of the former Restriction of Special Taxation Act (amended by Act No. 12251, Jan. 14, 2014; hereinafter the same) provides that the amount of tax equivalent to 100/100 of capital gains tax shall be reduced on the income accrued from substitute land for farmland prescribed by Presidential Decree as farmland that a resident prescribed by Presidential Decree residing in the farmland area directly cultivates in the manner prescribed by Presidential Decree, due to the necessity for cultivation.

Article 67 (1) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 24368, Feb. 15, 2013; hereinafter the same) provides that "resident prescribed by Presidential Decree" in Article 70 (1) of the same Act means a person who has resided in any of the following areas for not less than three years and each subparagraph thereof:

1. The area within Si/Gun/Gu where the farmland is located;

2. The area within Si/Gun/Gu adjacent to the area under subparagraph 1;

3. The area within 20 kilometers in a straight line from the farmland concerned shall be designated.

(hereinafter “resident requirements” and Article 70(2) of the Enforcement Decree of the above Act provide that a resident is engaged in cultivating crops or growing perennial plants on his/her own farmland in a manner prescribed by Presidential Decree, or cultivating or cultivating more than half of farming work with his/her own labor, with respect to “self-Cultivating” under the main sentence of Article 70(1) of the above Act.

(hereinafter “the requirements for cultivation in the previous farmland”). Furthermore, Article 70(3) of the Enforcement Decree of the said Act concerning “the cases prescribed by Presidential Decree” under Article 70(1) of the said Act.