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 March 19, 190, the Plaintiff reported capital gains tax of KRW 314,404,050 on May 31, 2012, after transferring the 1,053 square meters and C 189 square meters (hereinafter “instant land”).

B. On December 1, 2014, the Defendant notified the Plaintiff of the rectification of KRW 222,301,680, which was calculated by calculating the acquisition value of the instant land as the converted value.

hereinafter referred to as "the disposition of this case"

(c) On February 27, 2015, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on or around February 27, 2015, but the said claim was dismissed on or around May 28, 2015. [The Plaintiff’s grounds for recognition are stated as follows: (a) the Plaintiff did not dispute any dispute; (b) the evidence Nos. 1, 1, 2, and 3

2. Whether the instant disposition is lawful

A. Since the Plaintiff’s assertion around December 2002 leased the instant land to D for the purpose of parking lot, the Plaintiff used the instant land for the purpose of parking lot since 2002.

A parking lot business is permitted under the name of E, but this is a common parking lot business for the purpose of distributing usage fees revenue, so this case's land shall be excluded from non-business land, and the provision of special deduction for long-term holding shall apply.

Therefore, the instant disposition that excluded the special deduction provisions for long-term holding on the premise that the instant land is land for non-business use is illegal.

B. As stated in the attached statutes of the relevant statutes

C. According to the relevant laws and regulations, in order to constitute a land for a parking lot subject to special deduction for long-term holding, the land owned by a person operating a parking lot operating business and the ratio of the amount of income for one year to the value of the land used as an off-road parking lot pursuant to the Parking Lot Act shall be the land exceeding the ratio

In addition, whether a landowner has run the parking lot business or not, the actual owner of the business, such as the profit and loss from the business directly belongs to the landowner.