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, 1975, the Plaintiff acquired the said land after completing the registration of ownership transfer on the ground of sale as of Jincheon-gun, Jincheon-gun, Jincheon-gun (hereinafter “Cri”) (hereinafter “Cri”) 2,863 square meters due to the purchase and sale as of December 10, 1968.

B. On May 15, 2014, the said D land was registered in installments with D 2,778 square meters (hereinafter “instant land”) and E 85 square meters. On June 28, 2016, the Plaintiff transferred the instant land to F on June 21, 2016, after completing the registration of ownership transfer due to sale as of June 21, 2016.

C. On August 31, 2016, the Plaintiff deemed that the instant land constitutes non-business land under the Income Tax Act and subordinate statutes, and reported KRW 19,585,000, which was calculated without applying the special deduction for long-term holding, as capital gains tax on the said land.

After that, on January 3, 2017, the Plaintiff asserted that “this case’s land is farmland cultivated by the Plaintiff, so capital gains tax should be reduced or exempted pursuant to the Restriction of Special Taxation Act, and so long as this case’s land is self-owned farmland, the tax rate on the land for non-business shall not be applied, and special deduction for long-term holding shall not be applied, as long as this case’s land is self-owned farmland.”

The request for correction of the transfer income tax stated in the subsection was made.

E. On February 2, 2017, the Defendant rendered a disposition rejecting the Plaintiff’s request for correction on the ground that “the Plaintiff’s initial report on the land for non-business use on August 31, 2016 is adequate” (hereinafter “instant disposition”).

F. On April 24, 2017, the Plaintiff appealed against the instant disposition, and filed an appeal with the Tax Tribunal. On August 24, 2017, the Tax Tribunal rendered a re-audit decision stating that “The Plaintiff shall re-examine whether or not the Plaintiff cultivated 1/2 or more of the farming work in the instant land using its own labor force, and, as a result, rectify the tax base and tax amount of the transfer income tax according to its results.”

(g) it;