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 April 23, 1983, the Plaintiff purchased 26,758 square meters of forest land (hereinafter “the instant forest”) such as Seogdong-gu, Seogdong-gu, Seoan-gu, Seoan-gu, and transferred the instant forest in KRW 3.9 billion to Sejong Construction Co., Ltd. on September 27, 2013.

B. The Plaintiff, from June 5, 1986 to the above date, was registered as a resident in Seo-gu C (hereinafter “the domicile of this case”) and transferred the forest of this case. Thus, the Plaintiff reported and paid capital gains tax of KRW 97,572,334 by applying the special long-term holding deduction to the land for business by determining the forest of this case as the land for business.

C. On July 5, 2014, the Defendant rendered the instant disposition against the Plaintiff on the ground that “the Plaintiff was not residing in the domicile of the instant case, and thus, the Plaintiff excluded the application of the special deduction for long-term possession by deeming the instant forest as non-business land.”

D. The Plaintiff filed an objection, but dismissed on November 6, 2014, and filed a request for an inquiry with the Tax Tribunal, but dismissed on October 6, 2015. [Grounds for recognition] The Plaintiff did not dispute, Gap evidence 1 and 2 (including the serial number, the entries in Eul evidence 1, and the purport of the entire pleadings.

2. The Plaintiff asserted that the Plaintiff was hospitalized in the period of medical treatment or in the sanatorium, etc., leaving his/her domicile in the instant case for a long-term medical treatment and recuperation, and thus, in such a case, the Plaintiff should be deemed as “actual residence” and be subject to

The defendant's disposition of this case on a different premise is unlawful.

3. Determination on the legality of the disposition

A. Article 95(1) and (2) of the Income Tax Act (amended by Act No. 12169, Jan. 1, 2014) provides that capital gains shall be calculated by deducting necessary expenses from the total amount of capital gains, subtracting the amount of special deduction for long-term holding from the gains from transfer, and that “special deduction for long-term holding” refers to non-business under Article 104-3.