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 May 29, 1984, the Plaintiff acquired and owned 1,987 square meters in Gyeyang-gu, Gyeyang-gu (hereinafter “instant farmland”) and transferred the said farmland to KRW 421,40,000 on August 17, 2015.

B. On October 1, 2015, the Plaintiff applied for reduction or exemption of capital gains tax on the farmland of this case to the Defendant under Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same).

C. As a result of the investigation of capital gains tax against the plaintiff, the defendant has separate earned income from the plaintiff and directly cultivated the farmland of this case is deemed to be C, which is the father of the plaintiff. Therefore, the plaintiff is required to reduce the capital gains tax

On August 2, 2016, the Plaintiff corrected and notified KRW 144,166,400 to the Plaintiff for the transfer income tax of August 2, 2015.

(hereinafter “instant disposition”) D.

On August 24, 2016, the Plaintiff filed an appeal with the Director of the Tax Tribunal on August 24, 2016, but was dismissed on October 28, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Gap evidence Nos. 1 through 3 (including branch numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff transferred 1,433 square meters of the land of this case on or around September 2005, which is located adjacent to the farmland of this case. The Plaintiff was recognized as a self-defense for eight years. Although the Plaintiff was supported by his father C in cultivating the farmland of this case, it is recognized as a self-defense even in cases where the Plaintiff cultivated the farmland of this case by his family or parents before applying the self-defense standard under Article 66(13) of the Enforcement Decree of the Restriction of Special Taxation Act. According to the farmland ledger, the purchase receipt of agricultural materials, etc., the receipt of agricultural materials, etc., and the confirmation of the fact of cultivation by neighboring residents, etc., the Plaintiff’s labor force was put into more than 1

Therefore, the transfer income tax under Article 69 of the former Restriction of Special Taxation Act is stipulated.