1. The plaintiff's claim is dismissed.

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

Details of the disposition

On September 1, 2005, the Plaintiff acquired a 1,376 square meters and a 1,714 square meters in Yongsan-gu, Yongsan-gu, Incheon Metropolitan City.

On May 25, 2010, each of the above lands is divided into three square meters for C 1,353 square meters and E 23 square meters for E 23 square meters, D 1,010 square meters and F 704 square meters for E 1,353 square meters and D 1,010 square meters for E 1,353 square meters and D 1,010 square meters for E 1,363 square meters for E 1,363 square meters for E 1,00 square meters for each land was combined after each land category was changed into a previous one.

(hereinafter “instant land”). The Plaintiff sold the instant land to H on October 1, 2015, and completed the registration of ownership transfer as to the instant land on October 22, 2015.

On December 21, 2015, the Plaintiff reported capital gains tax on the instant land to the Defendant by applying the provisions on capital gains tax reduction and exemption for self-Cultivating farmland for at least eight years under Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same).

On July 1, 2016, the Defendant denied the application for reduction and exemption of self-Cultivating farmland for the reason that the Plaintiff failed to meet the requirements for self-sufficiency for at least eight years at the time of transferring the instant land to H, and excluded the special deduction for long-term holding on the ground that part of the instant land constitutes non-business land, and determined and notified the Plaintiff of KRW 145,171,640 (including additional taxes) of the transfer income tax reverted to year 2015.

(hereinafter “instant disposition”). The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on March 10, 2017, but the appeal was dismissed on September 7, 2017.

[Grounds for recognition] The Plaintiff’s assertion as to the legitimacy of the disposition of the instant case as to whether there was no dispute, Gap’s evidence Nos. 1 through 6, Eul’s evidence Nos. 1 and 4 (including the number of branch numbers; hereinafter the same shall apply), and the overall purport of the pleading, continues to cultivate crops directly from the instant land for at least eight years until Oct. 22, 2015, after acquiring the instant land.