1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. Details of the disposition;

A. On April 11, 2005, the Plaintiff acquired at KRW 221,00,000,000 (hereinafter “instant land”) 1,220,000,000, Ulsan-gu B-dong (hereinafter “B-dong”) and transferred KRW 995,00,000 (hereinafter “instant transfer”).

B. The Plaintiff calculated tax base and tax amount by applying the special deduction for long-term holding under Article 95(2) of the former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016; hereinafter the same) and the reduction or exemption of capital gains tax on self-employed farmland for at least eight years under Article 69 of the former Restriction of Special Taxation Act (amended by Act No. 14390, Dec. 20, 2016; hereinafter the same) with respect to the transfer of the instant case, and paid capital gains tax of KRW 4,911,790 to the Defendant by scheduled return.

C. From October 4, 2016 to October 17, 2016, the Defendant conducted an investigation into capital gains tax on the Plaintiff. On October 20, 2016, the Defendant notified the Plaintiff of the result of the investigation that “the special deduction for long-term holding in relation to the transfer of the instant case and the special deduction for self-employed farmland reduction for at least eight years, are excluded from self-employed farmland reduction and exemption, thereby reconsuming the tax base and tax amount, and notifying the Plaintiff of the change of capital gains tax by deducting the said voluntarily paid tax amount

On December 1, 2016, the Defendant issued a disposition to correct and notify capital gains tax of KRW 229,841,210 (including additional tax) that reverts to the Plaintiff in December 1, 2016 (hereinafter “instant disposition”).

E. On February 21, 2017, the Plaintiff filed an objection with the Director of Daegu Regional Tax Office against the instant disposition, but was dismissed on March 30, 2017.

On June 26, 2017, the Plaintiff filed a request for a trial with the Tax Tribunal, but was dismissed on November 23, 2017.

[Reasons for Recognition] Facts without any dispute, Gap's 1 through 5, Eul's 1 and 2, the purport of the whole pleadings and arguments

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is limited to “D land” not exceeding 619m2 after acquiring the instant land.