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 June 21, 2004, transferred 38,380 square meters of land for the stock farm in Chungcheongnam-gun, Chungcheongnam-do (hereinafter “instant land”) for voluntary auction on November 25, 2015, and did not file a return on capital gains tax by filing a return thereon.

B. The Defendant: (a) deemed the transfer value of the instant land as KRW 995,558,925; and (b) deemed the conversion acquisition value as KRW 194,963,925; and (c) determined and notified the transfer income tax of KRW 378,598,950 on January 5, 2017 by deeming the instant land as the non-business land.

C. Since then, the Defendant, upon the Plaintiff’s request, deemed the instant land as the land for business, and deemed that the 1,246 square meters out of the instant land satisfies the requirements for reduction and exemption for a period of eight years, and notified the Defendant of the reduction of KRW 85,493,060 on February 16, 2017.

(hereinafter referred to as “instant disposition”) imposition of capital gains tax corrected by reduction;

D. The Plaintiff appealed and filed an appeal with the Tax Tribunal on July 5, 2017, but the appeal was dismissed on September 22, 2017.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The instant disposition is unlawful on the ground that the remaining land, other than the 1,000 square meters of livestock shed site, among the instant land asserted by the Plaintiff, constitutes a land with a maximum of eight years.

B. Determination 1) Article 69(1) of the Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same applies)

(2) The Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 26754, Dec. 22, 2015; hereinafter the same shall apply)

According to Article 66(1), (4), and (5), in order to obtain reduction of or exemption from the transfer income tax for one’s own farmland for at least eight years, the transfer land is the farmland at the time of transfer, and (2) the transferor has resided in a location of land determined by the Presidential Decree and directly cultivated for at least eight years.

On the other hand, there is a need to reduce self-arable farmland for more than eight years;

The burden of proof on the case is.