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 January 12, 2004, the Plaintiff acquired five parcels, including 968 square meters of forest land B in Tae-gun, Chungcheongnam-gun, Chungcheongnam-do (hereinafter collectively referred to as “instant land”).

B. After that, the Income Tax Act amended by Act No. 7837 on December 31, 2005 excluded land for non-business defined in Article 104-3 (hereinafter “non-business land”) from the special deduction for long-term holding of capital gains tax (hereinafter “special deduction for long-term holding”).

(Article 95(2) and Article 104(1)2-7 of the Income Tax Act (hereinafter “the Act excluding the special deduction for long-term holding”) have been maintained since the enforcement of the Act since January 1, 2007, pursuant to the proviso of Article 1 of the Addenda to the Income Tax Act.

C. However, according to the Income Tax Act (hereinafter “2016 Income Tax Act”) amended by Act No. 1358 on December 15, 2015 and enforced on January 1, 2016 (hereinafter “the enforcement year”), unlike the previous one, allow special deduction for long-term holding if land for non-business use meets the requirements for the three-year holding period, and as a matter of principle, Article 95(4) proviso to Article 95(4) provides that “The initial date of holding shall be the date of acquisition (the main sentence of Article 95(4))” and Article 95(4) provides that “in cases of land under Article 104-3 for non-business use, which is acquired on or before January 1, 2016, and is in possession of assets acquired on or before January 1, 2016, the period of holding shall be calculated from January 1, 2016” (hereinafter “instant statutory provision”).

원고는 2016년 소득세법 시행 이후인 2016. 5. 4. 이 사건 토지를 주식회사 C에 양도하고, 2016. 7. 31. 강남세무서장에게 양도소득세 예정신고자진납부를 하면서, 이 사건 토지가 2016. 1. 1. 이전에 취득한 비사업용 토지에 해당하여 이 사건 법률조항에 따라 보유기간을 2016. 1. 1.부터 기산하면 3년의 보유기간 요건이 충족되지...