1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff: (a) acquired on December 11, 1989, “Ycheon-gu, Namcheon-gu, B, 942 square meters and 549 square meters prior to C” (hereinafter “instant land”); (b) transferred the said land to a voluntary auction on May 4, 2012; and (c) filed a preliminary return on capital gains tax by applying the special deduction for long-term possession on June 20, 2012 and the reduction or exemption of capital gains tax on one’s own farmland for eight years under Article 69 of the former Restriction of Special Taxation Act (Amended by Act No. 11614, Jan. 1, 2013; hereinafter the same).

B. From April 13, 2017 to May 2, 2017, the Defendant: (a) conducted an investigation of capital gains tax on the Plaintiff; (b) determined that “the Plaintiff did not own the instant land for at least eight years; and (c) the instant land was not farmland at the time of transfer”; (d) denied the special deduction for long-term holding and exemption from capital gains tax; and (e) notified the Plaintiff of the calculated amount of capital gains tax of KRW 80,143,806 (including additional tax) for capital gains tax of KRW 126,497,074 (including additional tax) for the year 2012, on July 5, 2017, the exclusion period for imposition (from June 1, 2013, the date following the expiration date of the final return period) by denying the special deduction for long-term holding and exemption from capital gains tax of KRW 426,497,076; and (e) notified the Plaintiff of the rectification

(hereinafter “instant disposition”). C.

The Plaintiff filed an objection on October 10, 2017, but was dismissed on November 2, 2017. On December 12, 2017, the Plaintiff filed an appeal with the Tax Tribunal, but was dismissed on May 11, 2018.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 7, 10 evidence, Eul evidence 1 to 3, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion was conducted to establish and operate a waste collection company, which was about one year after the acquisition of the land in this case. However, it is only a short time for the company to transfer the above company's representative director to E after being diagnosed with the first rock in March of the year of 2001.