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 7, 2001, the Plaintiff’s spouse Nonparty B (hereinafter “the deceased”) acquired the instant land as a sale and purchase, and owned it on December 14, 2007.

B. On December 14, 2007, the Plaintiff owned the above land by inheritance on December 14, 2007 due to the death of the deceased and transferred it to the other on May 26, 201, and thereafter, on the transfer margin of the above land, the Plaintiff and the deceased owned the above land for at least eight years, and made a preliminary return of tax base of capital gains on the premise that the transfer margin falls under the reduction or exemption of capital gains tax pursuant to Article 69 of the Restriction of Special Taxation Act.

C. On December 1, 2013, the Defendant exempted the application of capital gains tax reduction or exemption on the ground that the Plaintiff did not directly cultivate after inheritance of the instant land after inheritance for at least eight years (in total with the net cultivation period), and notified the Defendant of the rectification of capital gains tax for the year 201, 35,594,618 (including additional tax).

(hereinafter “instant disposition”) D.

On March 4, 2014, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service, but was dismissed on May 12, 2014.

[Ground of recognition] Unsatisfy, Gap evidence 1, 2, Eul evidence 1 and 2 (including each number; hereinafter the same shall apply), the whole purport of the pleading

2. Whether the disposition is lawful;

A. On May 7, 2001, the deceased, who is the spouse of the Plaintiff’s claim, acquired the instant land on and before the death. After the deceased’s inheritance on December 14, 2007 due to the death of the deceased, the Plaintiff directly cultivated the said land, did not lease the said land to others, and among them, transferred the said land to others on May 26, 201.

Therefore, the Plaintiff is 8 years self-employed as a requirement for capital gains tax reduction for the instant land.