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, 1990, the Plaintiff purchased a rice field B 523 square meters, which is a neighboring farmland, on August 7, 2003, and merged with 67 square meters, which is a neighboring farmland, on August 1, 2013. On August 1, 2013, the Plaintiff divided 104 square meters among them into D, and on September 5, 2014, transferred B 486 square meters remaining after dividing it into 305,812,000 won (hereinafter “instant land”).

B. On September 26, 2014, the Plaintiff reported the transfer income tax calculated by calculating the reduced or exempted tax amount as KRW 29,858,108 by applying the standard market price under the Act on December 28, 201, which is the date of incorporation into a residential area, etc., to the Defendant. On December 31, 2014, the Plaintiff filed a request for correction by calculating the reduced or exempted tax amount as KRW 43,964,080 by applying the standard market price under the Act on June 21, 2013, which is the date of designation as a land substitution

C. On February 25, 2015, the Defendant rendered a refusal disposition (hereinafter “instant disposition”) to the Plaintiff that “the first declaration is deemed reasonable and the Plaintiff’s request for correction is not accepted” (hereinafter “instant disposition”).

On April 15, 2015, the Plaintiff applied for an inquiry to the Tax Tribunal, but was dismissed on November 10, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, and 3, the purport of the whole pleadings

2. Regarding the scope of reduction of capital gains tax on the Plaintiff’s assertion, the Plaintiff shall be exempted from the amount of tax on the income accrued until the date of designation of land substitution site under the proviso of Article 69(1) of the Restriction of Special Taxation Act.

Under different premise, the defendant's disposition of this case which reduced or exempted the amount of tax on income accrued until "the date of incorporation into a residential area, commercial area or industrial area" is unlawful.

3. Determination of legality of the instant disposition

(a) A resident prescribed by Presidential Decree who resides in the seat of farmland at the seat of relevant Acts and subordinate statutes shall make the Korea Rural Community Corporation under the Korea Rural Community Corporation and Farmland Management Fund Act or agriculture as his/her main business for at least eight years;