1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. A. On February 26, 2001, the Plaintiff acquired a 4,753 square meters (hereinafter “instant land”) in Yongsan-gu, Yongsan-gu, Yongsan-gu, Yongsan-gu, Seoul and operated a LPG gas charging station at that place. On October 31, 2010, the Plaintiff transferred the instant land and its ground buildings (hereinafter “instant building”) to slun and a stock company.

B. On December 31, 2010, the Plaintiff filed a preliminary return on the tax base of capital gains by applying the special deduction for long-term holding on the premise that the entire land of this case constitutes the land for business use.

C. On August 6, 2013, the Defendant issued a correction notice (hereinafter “instant disposition”) of capital gains tax calculated by 158,55,160 (the amount calculated by deducting the already paid tax amount from the special deduction for long-term possession) of the instant land as it constitutes a non-business land with the area of 2,156.7 square meters exceeding 2,56.7 square meters, among the instant land, which is seven times the floor area of the instant building 308.1 square meters, among the instant land.

On November 7, 2013, the Plaintiff filed a request for a trial with the Tax Tribunal, but the said request was dismissed on July 29, 2014.

[Reasons for Recognition] Facts without dispute, Gap 1, 2 evidence, Eul 1 evidence (including paper numbers), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that the Plaintiff operated 4,653 square meters of the instant land from the Goyang market with the permission for the LPG gas filling business.

LPG gas charging stations should maintain safety distance as dangerous facilities, and the minimum area necessary for maintaining safety distance is the permitted area.

The Plaintiff was subject to consolidated taxation as to the entire land of this case.

Therefore, among the land in this case, 4,653 square meters which were legally permitted as LPG gas charging stations was actually used as a business site, and if all citizens are, they are land for business.