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 June 18, 2010, the Plaintiff, who owned the Plaintiff, transferred the aggregate of 6,741 square meters of the paddy-si and four parcels, to C, and on August 13, 2010, the Plaintiff transferred the 989 square meters of the Kimhae-si D, the Plaintiff owned, to E.

(hereinafter referred to as “instant land”) B in total.

On August 31, 2010, the Plaintiff filed a preliminary return on capital gains tax on the transfer of the instant land with the Defendant on the ground that the instant land constitutes self-farmland for at least eight years.

C. However, as a result of the on-site investigation on June 2013, the Defendant confirmed that the Plaintiff cultivated the instant land directly for two years immediately before the date of transfer, and determined that the requirements for special deduction for long-term possession were satisfied, but for eight years or more.

Accordingly, on September 1, 2013, the Defendant rendered a decision and notification of KRW 128,020,010 (including additional tax of KRW 31,69,185) to the Plaintiff on September 1, 2013.

(D) On November 29, 2013, the Plaintiff filed an appeal seeking the revocation of the instant disposition with the Tax Tribunal, but the appeal was dismissed on April 21, 2014. [In the absence of any dispute over the grounds for recognition, the entries in Gap's 1, 2, Eul's 1-1 through 4, Eul's 1-2-2, Eul's 3, and Eul's 4, and the purport of the entire pleadings, as a whole.

2. Whether the instant disposition is lawful

A. Since the Plaintiff asserted directly cultivated the instant land for at least eight years, the Defendant should reduce or exempt capital gains tax pursuant to Article 69(1) of the Restriction of Special Taxation Act.

Nevertheless, the Defendant did not apply the above reduction and exemption provisions, so the instant disposition should be revoked in an unlawful manner.

(b) as shown in the attached Form of the relevant statutes;

C. (1) According to Article 69(1) of the Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010); Article 66(13) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 22583, Dec. 30, 2010), capital gains tax shall be reduced or exempted by farmland conservation.