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 July 8, 2010, the Plaintiff transferred the land for public use (hereinafter “instant land transfer”) to the Korea Land and Housing Corporation on July 8, 2010, 2010, a donation of 814 square meters and 2,147 square meters in Seo-gu, Incheon, Seo-gu, Incheon, which was donated by the father, who was his father, on April 1, 1998 (hereinafter “instant land transfer”).

B. The Plaintiff filed an application for reduction of or exemption from capital gains tax on the premise that the instant land falls under farmland stipulated in Article 69 of the former Restriction of Special Taxation Act and Article 66 of the former Enforcement Decree of the Restriction of Special Taxation Act on the grounds that the land of this case was cultivated for not less than eight

C. On May 21, 2012, the Defendant: (a) deemed that the Plaintiff did not directly cultivate the instant land; (b) rendered a disposition imposing capital gains tax of KRW 156,616,590 on the Plaintiff in 2010 and special rural development tax of KRW 11,619,470 on the Plaintiff (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap 1-1, 2, 5-1, 2, Eul 1 through 3, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The gist of the Plaintiff’s assertion is that the disposition of this case, based on the premise that the Plaintiff did not own the land of this case, was unlawful, even though the Plaintiff was directly cultivated rice or rocked in the instant land while operating “E” immediately adjacent to the instant land.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. (1) Article 69(1) of the former Restriction of Special Taxation Act and Article 66(1) and (13) of the former Enforcement Decree of the Restriction of Special Taxation Act shall apply to a Si/Gun/Gu (referring to an autonomous Gu) in which the relevant farmland is located for at least eight years in order to have capital gains tax reduced or exempted.

hereinafter the same shall apply.

The farmland concerned shall be cultivated directly by residing in an area within a Si/Gun/Gu adjacent thereto or in an area within 20km in a straight line from the farmland concerned. In such cases, direct cultivation shall be made by the resident in the farmland owned by him/her.