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 June 13, 2005, the Plaintiff acquired and owned 2,155 square meters prior to Seo-gu Incheon Metropolitan City (divided into B 1,941 square meters prior to B on February 9, 2010, C, 214 square meters prior to C, and 198 square meters prior to D (hereinafter referred to as “instant farmland”). On February 10, 2014, the Plaintiff acquired the ownership transfer registration based on an agreement for the acquisition of public land in the Republic of Korea, and acquired the substitute land on a lot of land on a time after completing the ownership transfer registration based on the acquisition of land for public use. On April 30, 2014, the Plaintiff made a preliminary return to the Defendant by applying the provisions on capital gains tax reduction or exemption on farmland substitute land based on Article 70(1) of the former Act on Special Cases concerning Taxation (Amended by Act No. 13560, Dec. 15, 2015; hereinafter the same).

B. As to this, the Defendant denied the reduction or exemption of capital gains tax on the ground that the Plaintiff did not do so for at least three years, and on March 3, 2015, imposed a disposition of imposition of capital gains tax of KRW 85,007,270 for the Plaintiff (hereinafter “instant disposition”) on the Plaintiff in 2014.

C. The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on April 8, 2015, but the Tax Tribunal dismissed the said appeal on June 19, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the transfer income tax following the transfer of the farmland of this case should be reduced or exempted pursuant to Article 70(1) of the former Restriction of Special Taxation Act because the Plaintiff acquired the farmland of this case for not less than three years, but the disposition of this case by the Defendant is unlawful.

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

C. (1) Determination of Article 70(1) of the former Restriction of Special Taxation Act shall be made in respect of income accruing from the substitute land for farmland prescribed by Presidential Decree, which is directly cultivated by a resident prescribed by Presidential Decree residing in the seat of farmland, due to the need for cultivation.