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 24, 2010, the Plaintiff registered the ownership transfer in the future on March 26, 2010 on the ground that the Plaintiff acquired the land for public use as of 288 square meters (hereinafter in this case’s land) in Chungcheongnam-si, Chungcheongnam-gu, Chungcheongnam-gu, Yan-si, Chungcheongnam-do (hereinafter “instant land”) on January 26, 197.

B. As the Plaintiff did not report capital gains tax, the Defendant considered the transfer value of the instant land as KRW 96,336,00, acquisition value as KRW 7,005,330, and imposed capital gains tax of KRW 11,695,838 on August 6, 2013 (hereinafter “instant disposition”) on the Plaintiff on August 6, 2013.

C. The Plaintiff filed a petition for review against the instant disposition, but was dismissed on May 2, 2014.

[Ground of recognition] Facts without dispute, Eul 1, 6, purport of the whole pleadings

2. Whether the disposition is lawful;

A. First, the Plaintiff’s assertion is based on the Plaintiff’s own land for at least eight years, and thus capital gains tax should be reduced or exempted.

Second, since the time when the land of this case was transferred is not more than 2010 but not 2009, the disposition of this case imposing the transfer income tax for the Plaintiff in 2010 is unlawful.

Third, in the absence of the Plaintiff’s consent, the disposition of this case, which was imposed until the transfer income tax, is unlawful.

B. Determination 1) As to the first argument, Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010) provides that the tax amount equivalent to 10/100 of the transfer income tax shall be reduced on the income accruing from the transfer of land that a resident living in the seat of farmland has cultivated for at least eight years, and Article 66(13) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22583, Dec. 30, 2010) provides that the “direct farming” refers to a resident’s full-time work for cultivating crops or growing perennial plants in his/her own farmland, or a farmer cultivates or cultivates with his/her own labor more than half of the farming work.