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 September 18, 1979, the Plaintiff and B acquired 1/2 shares of each of the 3015 square meters of the land before the subdivision of this case (hereinafter “the land before the subdivision of this case”), but on November 1, 1996, divided the land before the subdivision of this case into 1508 square meters before C and 1507 square meters before D (hereinafter “the land before the subdivision of this case”) and registered the subdivision on August 19, 197, but they shared 1 and 2 shares of each of the land before the subdivision of this case without the partition of co-owned property as a matter of the right to collateral security established on the land before the subdivision of this case.

B. After transferring on January 22, 2014, the Plaintiff applied Article 69(1) of the former Restriction of Special Taxation Act (amended by Act No. 13560, Dec. 15, 2015; hereinafter the same) to the Defendant on March 17, 2014, when filing a preliminary return on the tax base of capital gains for the transfer of 1/2 shares among the land Nos. 1 and 2 in the instant case on March 17, 2014, the Plaintiff directly cultivated 1/2 shares for at least eight years among the land No. 1 and 2 in the instant case.

C. The Defendant, among the land No. 1, deemed to be subject to reduction and exemption of 1/2 shares owned by the Plaintiff among the land of this case, but since the land No. 2 of this case actually fell short of B, the full reduction and exemption of capital gains tax on the 1/2 shares out of the land of this case was denied, however, by applying the reduction and exemption of capital gains tax on the land, etc. subject to purchase due to the designation of a development restriction zone under Article 77-3 of the Restriction of Special Taxation Act, the Defendant imposed a disposition of imposition of capital gains tax of KRW 59,664,210 (including additional tax for insincere payment, KRW 8,171,839) and special tax on rural communities (hereinafter “instant disposition”).

On January 5, 2016, the Plaintiff appealed to the Tax Tribunal, but was dismissed on February 24, 2016.

[Ground of recognition] Facts without dispute, Gap 1, 9 evidence, Eul 1, 2, 7 evidence (including provisional number), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiff 1 and the plaintiff 1.