1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The issues of the instant case and the judgment of the court of first instance

A. The key issue of the instant case was: (a) on September 22, 2011, the Plaintiff sold the land of Gangseo-gu Busan Metropolitan City B (hereinafter “instant land”) owned from June 24, 1980 to C on September 22, 201; and (b) completed the registration of ownership transfer on October 4, 201; and (c) on December 31, 201, the Plaintiff directly cultivated the instant land for at least eight years under Article 69 of the Restriction of Special Taxation Act on the ground that the total amount of capital gains tax of KRW 37,775,947 was reduced or exempted pursuant to Article 69 of the Restriction of Special Taxation Act.

However, on December 21, 2012, the Defendant denied the application of reduction or exemption of capital gains tax under Article 69 of the Restriction of Special Taxation Act on the grounds that the Plaintiff cannot be deemed to have cultivated the instant land directly for at least eight years, and issued a decision to revise capital gains tax that imposes capital gains tax of KRW 41,923,745 on the Plaintiff, and imposed capital gains tax of KRW 37,775,947, and penalty tax of KRW 41,97,798, and imposed capital gains tax of KRW 41,923,745 on the Plaintiff on December 26, 2012, and imposed capital gains tax and additional tax on the Plaintiff on February

(hereinafter “instant disposition”). According to Article 69(1) of the Restriction of Special Taxation Act and Article 66(13) of the Enforcement Decree of the same Act, where a person who resides in the farmland area engages in the cultivation of crops on his own farmland for at least eight years or engages in the cultivation of at least 1/2 of farming work with his own labor, the total amount of capital gains tax on income from the transfer of his own farmland shall be reduced. The key issue of this case is whether the Plaintiff may be deemed to have engaged in the cultivation of crops on the land of this case or in the cultivation of at least 1/2 of farming work with his own labor for at least eight years.

B. On April 14, 1973, the court of first instance held that ① the plaintiff was living in the vicinity of the Busan Jin-gu, Busan, and was living in the F (N) of the Busan, North Korea from May 31, 1993. Since May 31, 1993, the Busan, North Korea-gu F is a road on the land of this case.