1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Facts that there has been no dispute over the disposition;

A. On March 28, 2005, the Plaintiff acquired and owned B 3,425 square meters (hereinafter “instant land”) and sold it to the C organization on October 13, 2014, and on December 31, 2014, applied Article 70 of the Restriction of Special Taxation Act to reduce capital gains tax on farmland substitute land by 88,954,240 won and special deduction for long-term possession of 106,38,409 won.

B. On December 3, 2015, the Defendant conducted a field investigation on the instant land, and deemed that the Plaintiff did not cultivate the instant land by using his own labor, and denied the reduction or exemption of capital gains tax pursuant to the reduction or exemption of substitute soil, and determined and notified the Plaintiff of KRW 14,735,80 for capital gains tax reverted to year 2014 by denying the special deduction for long-term holding, deeming the land as a non-business land.

(hereinafter “instant disposition”). C.

The Plaintiff appealed against the instant disposition and filed an appeal with the Tax Tribunal, but the appeal was dismissed on June 20, 2017.

2. Whether the instant disposition is lawful

A. Article 104-3(2) of the former Income Tax Act (amended by Act No. 12852, Dec. 23, 2014; hereinafter the same) and Article 168-14(1) of the Enforcement Decree of the same Act stipulate that the land shall be excluded from the land for non-business during the pertinent period where “the prohibition of use under the Act after the acquisition of the land or any other inevitable reason prescribed by Presidential Decree exists” and Article 36(1) of the Urban Development Act prohibits the use of the previous land for its original purpose according to the effect of designation of reserved land for replotting under Article 36(1) of the same Act. As such, the instant land was excluded from the land for non-business period of two years and nine months (from January 12, 2012 to October 13, 2014) from the date of designation of substitute land for three years immediately before the date of designation, the portion excluded the special deduction for long-term possession, namely, the portion of the special deduction for long-term possession of capital for year 2014,86.