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 February 29, 1988, the Plaintiff acquired the land of this case on September 5, 2013, Jung-gu, Daejeon (hereinafter “instant land”).

B. The Plaintiff filed an application for reduction of or exemption from capital gains tax with the Defendant on the ground that he/she was self-employed for not less than eight years, and the Defendant denied the reduction or exemption and imposed a disposition of imposition of capital gains tax (including additional tax) 18,883,150 won on the Plaintiff for the year 2013 (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, entry of Gap evidence 1, purport of whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion was cultivated by planting trees and landscape trees on the instant land after the Plaintiff moved into Daejeon according to her husband in 197. After planting trees and trees, etc. on the instant land, the Plaintiff cultivated trees, such as dynasium and bank trees, and transferred them on or around September 2013.

Since the plaintiff has done self-defense for not less than eight years, the disposition of this case is unlawful.

(b) Entry in the attached Form of relevant Acts and subordinate statutes;

C. According to Article 69(1) of the Restriction of Special Taxation Act and Article 66(13) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 26070, Feb. 3, 2015), a person who intends to be granted reduction or exemption of capital gains tax on self-arable farmland shall be engaged in the cultivation of crops or perennial plants for at least eight years or cultivating or cultivating at least 1/2 of the farming with his/her own labor, and the burden of proof shall be borne by the claimant.

According to the statements in Eul evidence 3 to 6, Eul evidence 2-3 to 2010, the plaintiff can recognize the fact that he worked in C, C, C, C, and C, C, C, and C, C, C, C, and C, C, and C, C, C, and C, C, in Seoul, from 2005 to 2010. According to the evidence 1 to 5 of Eul evidence 4, it can be recognized that the trees and swimmings cover all of the land of this case on the photographic photo in 2008, 2009, and 2010. The plaintiff cultivated agricultural products for at least eight years.