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 March 11, 1979, the Plaintiff inherited 3/16 of 1,565 square meters of land C in the Dong-gu, Chungcheongnam-gu, Seoul (hereinafter “instant land”) from the decedent B, and subsequently, transferred the transfer income tax on January 25, 2016, and paid the transfer income tax for the year 2016 by applying the special long-term holding deduction to land for business by deeming it as land for business purposes and applying the special long-term holding deduction amounting to KRW 63,904,592.

B. As a result of the investigation of capital gains tax on whether the instant land was idle land, the Defendant deemed that the instant land was farmland on the public register (land category: field) and that it could not be deemed that it was used as farmland until the time of transfer and thus owned by a homeless person, and thus, on August 11, 2017, the Defendant notified the Plaintiff of the correction of KRW 5,51,380 for the capital gains tax reverted to the year

(hereinafter “instant disposition”). C.

On May 2, 2018, the plaintiff appealed to the Tax Tribunal, and was dismissed on May 2, 2018.

[Ground of recognition] Facts without dispute, Gap evidence No. 1, Eul evidence No. 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. At the time of the transfer of the Plaintiff’s assertion, the Plaintiff was homeless at the time of the transfer of the instant land, and it is reasonable to consider that the instant land is owned by a homeless person as the land located in the city and actually not used for any purpose. The transfer date on the register of D (hereinafter “instant housing”) in Yananan-si, the Plaintiff owned on September 15, 2015 or the actual transfer date on September 15, 2015 is deemed as April 15, 2013, and thus, the instant disposition that imposed capital gains tax by excluding the special deduction for long-term possession is unlawful.

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

C. According to the Income Tax Act and subordinate statutes, the instant land is owned by a homeless person in order to be recognized as land for business, and falls under the standard for the period of non-business land.