1. The Defendant’s imposition of capital gains tax of KRW 101,724,168 against the Plaintiff on June 10, 2013 shall be revoked.

2...

1. On February 15, 2005, the Plaintiff, along with B, purchased the land of 3,391 square meters in Gangseo-gu Busan Metropolitan City, for KRW 500 million, and completed the registration of transfer of 1/2 shares in the Plaintiff and B, respectively, on February 16, 2005. On January 25, 2012, the Plaintiff sold the entire previous farmland of this case to D at KRW 1.7 billion, and completed the registration of transfer of ownership for the previous farmland of this case on July 31, 2012.

In addition, on May 1, 2012, the Plaintiff purchased Gangseo-gu, Busan E-gu, Busan (hereinafter “instant substitute farmland”) at KRW 289 million and completed the registration of transfer of ownership on July 20, 2012.

On October 31, 2012, the Plaintiff reported KRW 110,131,702 of capital gains tax by applying the special long-term holding deduction of KRW 124,832,710 for the capital gains tax of the previous farmland of this case and KRW 43,469,630 for the farmland substitute land.

On April 30, 2013, the Defendant notified the Plaintiff that on April 30, 2013, the transfer income tax and additional tax in the year 2012 would be increased to KRW 101,724,140 on the ground that “F and G residing in the vicinity of the previous farmland of this case shall be confirmed to have performed almost all farming works, and it shall not be deemed that at least 1/2 of their own labor force have been invested for at least three years in the previous farmland of this case.”

Accordingly, the Plaintiff filed a pre-assessment review with the Defendant on May 7, 2013, but the Defendant decided not to accept the Plaintiff’s claim on June 4, 2013, and imposed capital gains tax and additional tax 101,724,140 won on the Plaintiff on June 10, 2013.

(hereinafter “instant disposition”). The Plaintiff filed an appeal with the Tax Tribunal on July 24, 2013 on the instant disposition, but the Tax Tribunal dismissed the appeal on December 24, 2013.

[Grounds for Recognition] contain non-contentious facts, Gap evidence Nos. 1, 2, 23, 28, 29.