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, on June 9, 1978, acquired and owned ownership on the grounds of sale on the part of Pyeongtaek-si B 1,051 square meters, C 1,782 square meters, D 2,645 square meters, E 297 square meters, F 21 square meters, and G 11,320 square meters (hereinafter “instant land”) and sold 9.1 billion won to the Police Mutual Aid Association of the Association (hereinafter “Police Mutual Aid Association”) on November 28, 2014.

B. On January 31, 2015, the Plaintiff reported and paid capital gains tax of KRW 2,253,893,649, and KRW 649 to the Defendant on January 31, 2015, on the ground that the pertinent land was not land for non-business as “land, the use of which is prohibited or restricted by the law after acquiring the land,” under Article 104-3(2) of the Income Tax Act and Article 168-14(1)1 of the Enforcement Decree of the Income Tax Act.

C. However, on December 1, 2015, the Defendant denied the special deduction for long-term possession on the ground that the pertinent land cannot be deemed limited to the use of the land as farmland for its original purpose, and thus, it does not constitute a non-business land for unavoidable reasons. On December 1, 2015, the Defendant issued a notice of additional correction and correction of the capital gains tax of 1,061,383,370 (including additional tax) for the Plaintiff.

On February 29, 2016, the Plaintiff filed an appeal with the Tax Tribunal on February 29, 2016, but was dismissed on September 28, 2016.

[Ground of recognition] Facts without dispute, Gap evidence 3 through 6, Eul evidence 1 and 2 (including each number), the purport of the whole pleadings

2. Determination on the lawfulness of the instant disposition

A. The main point of the Plaintiff’s assertion is that the land at issue does not constitute non-business land, and thus, the disposition of this case denying the application of special deduction for long-term holding is unlawful.

1. The land at issue is farmland in accordance with the authorization of the implementation plan for the urban development project and the notification of detailed list after the Plaintiff acquired the land at issue.