1. The Defendant’s imposition of capital gains tax of KRW 286,247,957 against the Plaintiff on December 5, 2014, which reverts to the Plaintiff on December 5, 2014, is 139,287.

1. Details of the disposition;

A. On March 31, 2004, the Plaintiff acquired a parcel of 102,517.4 square meters (hereinafter “instant land”) from the Korea Rural Community Corporation on seven parcels of Chungcheong C or D from the Korea Rural Community Corporation, but did not file a transfer income tax report after transferring the parcel of land on February 25, 2014.

B. From September 22, 2014 to October 10, 2014, the Defendant conducted a tax investigation with the Plaintiff, and notified the Plaintiff of KRW 1,488,00,00, acquisition value of KRW 589,163,00, and KRW 8 years of reduction or exemption, and notified the Plaintiff of KRW 286,247,957 of the transfer income tax for the year 2014 reverted to the Plaintiff on December 5, 2014.

(hereinafter “instant disposition”). C.

On May 27, 2015, the Plaintiff filed a request for review with the National Tax Service on the instant disposition, but was dismissed on August 28, 2015.

[Ground of recognition] Facts without dispute, Gap evidence No. 1, Eul evidence No. 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff asserts that the disposition of this case is unlawful for the following reasons.

1) Since university graduation, the Plaintiff continued to engage in the agricultural concentration industry in Goporo B, and the Plaintiff’s direct use and management of rice farming machines in Hanpo farm owned by the Plaintiff, for at least eight years after acquiring the instant land, capital gains tax should be reduced or exempted pursuant to Article 69(1) of the Restriction of Special Taxation Act. (2) The Plaintiff’s acquisition price of the instant land is not KRW 589,000,000, premised on the Defendant’s arbitrary acquisition price, but not KRW 1,170,000,000, which was actually paid by the Plaintiff to E, the former owner of the instant land.

B. (1) Determination 1) Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter “former Restriction of Special Taxation Act”) (amended by Act No. 13560, Dec. 15, 2015; hereinafter “former Restriction of Special Taxation Act”) directly cultivated by a resident prescribed by Presidential Decree who resides in the seat of farmland for at least eight years, by means