1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. Details of the disposition;

A. On April 13, 2007, the Plaintiff: (a) the same year as to the area of 1,495 square meters (hereinafter “instant one parcel of land”) in Seo-gu, Seo-gu, Seoan-gu, Seocheon-gu; (b)

3.4.As of September 2, 201, when the registration of ownership transfer was completed due to sale and purchase, it shall be completed against C on September 2, 2011.

8. 10. The registration of ownership transfer was completed on the ground of sale by 10.10.

B. On February 6, 2012, the Plaintiff and E acquire 1,629 square meters in Seo-gu, Seo-gu, Seocheon-gu, Seocheon-gu as an auction, and on the 20th of the same month, the Plaintiff acquires 1,629 square meters in proportion to 3/5 of them, and E completed each registration of ownership transfer with respect to 2/5 of the remainder.

6. 21. The same year by dividing the above land into the above D 977 square meters (hereinafter “instant two land”) and the above F 652 square meters in size;

7. 13. The Plaintiff completed the registration of ownership transfer based on each partition of co-owned property as to 2/5 of the shares of E out of the land of this case, and E as to 3/5 of the shares of the Plaintiff out of the above F land.

C. Meanwhile, on November 30, 2011, the Plaintiff filed a scheduled transfer income tax return on the premise that the transfer of the instant land to the Defendant is subject to Article 70 of the former Restriction of Special Taxation Act (wholly amended by Act No. 11133, Dec. 31, 201) and Article 67 of the former Enforcement Decree of the Restriction of Special Taxation Act (wholly amended by Presidential Decree No. 23590, Feb. 2, 2012) (hereinafter “instant provision of reduction and exemption”), which is a provision on reduction and exemption of transfer income tax on the farmland substitute land. D.

The Defendant conducted on-site verification of the instant land from February 26, 2014 to March 25, 2014, and subsequently, the Plaintiff’s written confirmation of the fact that the Plaintiff submitted on the ground of self-determination of the instant land based on its own land differs from the Plaintiff’s statement, and the Plaintiff, a professor of G University located in Chungcheongnam-gun, cannot be deemed to have been engaged in agricultural crops cultivation, etc. on-site. Accordingly, the transfer of the instant one land cannot be deemed to have been governed by the instant reduction and exemption provisions on July 5, 2014, and the transfer income tax reverted to the year 2011,029.